2021 (7) TMI 509

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Representative for the Respondent ORDER The only issue involved is the denial of refund of Duty. 2. When the matter was taken up for hearing, Shri G. Vijayabalan, Learned Advocate, appeared for the assessee-appellant and Shri Vikas Jhajharia, Learned Departmental Representative, appeared for the Revenue. 3. The Adjudicating Authority vide Order-in-Original has rejected the refund inte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the goods were given out of charge after all the proceedings of Customs were over and that an offence had been committed as there was a mis-declaration in the quantity which came to be adjudicated, consequent to which fine and penalty were imposed. Thus, the First Appellate Authority having upheld the rejection of refund, assailing the same, the present appeal has been filed. 5.1 After hea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he said plea cannot be urged for the first time now. Therefore, the contention of the Learned Advocate for the appellant that the collection of fine and penalty was without the authority of law cannot be gone into by this forum now. 6. Moreover, there is a specific observation by the Adjudicating Authority that the appellant/importer had requested for adjudication without issuance of Show Cause....