TaxTMI 
TaxTMI 
2021 (4) TMI 742
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....elted Lead Ingots from the supplier in China and had paid the necessry charges to the exporter from China. Based on the import documents, the petitioner, also filed Bill of Entry in advance for assessments of the imported consignment and paid Customs duty for a sum of Rs. 13,58,794/- vide Bill of Entry No.4891479 dated 13.03.2014. 3.At the time of inspection of the imported consignments by the Officers, it transpired that the Chineese exporter had cheated the petitioner and instead of exporting Remelted Lead Ingots, had exported packs of Caustic Soda Bags and Industrial Salt. The petitioner initially decided to clear the imported Caustic Soda Bags and Industrial Salt to recover the loss. However, on inspection of the imported consignment, ....
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....5 the 2nd respondent in Order-in-Original No.40754 of 2015, the petitioner filed an appeal before the Commissioner of Customs (Appeal-II) in C3-II/606/R/2016-SEA. The said Appeal came to be disposed by an order dated 05.08.2016 in Order in Appeal C.Cus II No.756 of 2016 with the following observations: 7.In view of the discussions as above, I set aside the impugned order and the LAA is directed to get a reply from the DIU as to whether any offence case is booked in respect of these goods. The refund claim is already pending for more than three months and interest would have to be paid on delayed refund if paid eventually, as per provisions of Section 27A, after 3 months from the date of application i.e.17.04.2014, in the light of the Hon&....
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....3,58,794/- and for failure to account the declared goods. (iv)Penal action should not be taken against M/s. CITPL under Section 117 of Customs Act, 1962 for their failure to install weighbridge and weigh the container on its arrival and for failure to inform the Customs Authorities about discrepancy in weight, and thereby not fulfilling the obligations required under provisions of handling of cargo in Customs Areas Regulation, 2009 read with subsection (2) of Section 141 read with Section 157 of the Customs Act, 1962. (v) Penal action should not be taken against M/s.SANCO Trans Ltd, Chennai - 57, under Section 117 of Customs Act, 1962 for their failure to inform AC(DOCKS), Customs, Chennai about the discrepancy noticed in weighment for ....
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....of the chinese exporter. The petitioner had made a victim of fraud . The petitioner therefore, seek refund of the customs duty paid at the time of filing of Bill of Entry under the self assessment procedure under the Customs Act, 1962. 14.After the Customs duty was paid, when the petitioner and the Customs Department inspected the imported goods, it was found that the Chinese Exporter imported Chalk Powder, Caustic Soda and Industrial Salt and instead of Remelted Lead Ingots. 15.The petitioner therefore requested the respondent to refund the Customs duty. Prior to refund the claim, the petitioner had decided to clear the imported goods to recover the loss suffered by the petitioner. However, the petitioner realized that the imported goo....
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....s. 6,85,687/-[13,58,794 -6,37,107/-] being the difference in the above amount to the petitioner. The respondent Customs Department can at best order confiscation of the imported Caustic soda and Industrial Salt with an option to the petitioner to pay fine in lieu of confiscation under Section 125 of the Customs Act, 1962. It cannot force Customs Duty on imported goods on the petitioner. 21. Therefore, there is no justification in not refunding the aforesaid differential amount of Rs. 6,85,687/- to the petitoner. Once the goods are ordered to be consficted assuming they are liable to be confisated, they become the property of the Union of India under Setopm 126 of the Customs Act, 1962. 22.The respondent Customs Department can auction and ....