2022 (3) TMI 335

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....uring the pendency of appeal, the appellant made imports during the period December 2005 to April 2009 and filed 73 Bills of Entry and paid the duty without claiming the benefit of exemption notification. During the pendency of appeal before this Tribunal, the appellant lodged protest letter dt. 29/03/2008 stating that the appellant is paying duty under protest. This Tribunal finally vide order dt. 12/02/2009 held that appellant is entitled for benefit of exemption notifications. Consequent to the order by this Tribunal, the appellant filed refund claim by claiming exemptions for their imports made during the period December 2005 to April 2009. Some of the claims where protest was lodged were allowed but rest of the refund claims were rejected for want of evidence of lodging protest. Aggrieved from by the said order, the appellant is before us. 3. Learned consultant appearing on behalf of the appellant submits that as the issue whether they are entitled for the benefit of exemption notifications was pending before this Tribunal; in that circumstance, the Bills of Entry filed during the impugned period are to be treated as filed under protest; therefore they are entitled for refu....

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....y rejected by the authorities below. 8. We further take note of the fact that the appellant has not challenged the assessment of Bills of Entry by way of appeal before the learned Commissioner(Appeals). In that circumstance also, the appeal is not maintainable in the light of the decision of the Hon'ble Supreme Court in the case of ITC Limited Vs. CCE, Kolkata [2019(368) ELT 216 (SC)]. 9. In view of the above analysis, we do not find any merits in the appeal. Therefore, we uphold the impugned order and dismiss the appeal. (Pronounced in open court on 03/03/2022) ============= Document 1 INDIA NON JUDICIAL Government of Karnataka सत्यमेव जयते SHEL SHOIL SHEIL Rs. 100 ESHCIL SHCIL SHO HCIL SHEL SHOIL SHOIL SHCIL SHOP SHOIL SHGIL SHEIL SHCIL SHEIL SHCIL SHGIL SHCIL SHEIL SHCL SHCIL SHC1L SHGIL SHCIL PADU e-Stamp KOUSHIK CARGO PUT ITB KOUSHIK CARGO PVT K CARGO PVT L HOUSHIK CARGO PVT LTD HOT Certificate No. CARGO LED KOUSHIK CARGO: CHIK CARGO PVT ket Certificate Issued Date SHIR Account Reference Unique Doc. Reference Purchased by USHIK KOU Description of Documen....

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....cy is on the users of the certificate. 3. In case of any discrepancy please inform the Competent Authority. Director Document 2 :2: 2. That M/s. Koushik Cargo Private Limited Bangalore is a Customs House Agent and is engaged in the business of clearing goods from the custom port on behalf of various clients. 3. That during the period December, 2005 to April 2009 M/s. MCO Hospital Aids Private Limited, No. 32, 1st Main Road, Lower Palace Orchards, Bangalore -560 003 and now having its office at No. 10, 1st Main Road, Amarjyothi Layout, Sanjaynagar, Bangalore-560094 engaged to M/s. Koushik Cargo Private Limited, Bangalore as its Customs House Clearing Agent to clear the goods imported. 4. That in respect of the 73 Bill of entry as mentioned in Annexure to this Affidavit, we had requested the official concerned of the Customs Department, Air Cargo Complex, Bangalore to note in the Protest Register that the duty is paid under protest. 5. That to the best of our knowledge, information and belief, the protest was noted in the Protest Register maintained by the Customs Department, Air Cargo Complex, Bangalore. I hereby declare that all the st....

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....07 98791710/22/11/07 40 598798/19.11.07 98792111/20.11.07 41 625101/18.12.07 98806627/19.12.07 42 642530/10.1.08 98816529/14.1.08 43 640121/8.1.08 98815041/18.1.08 44 645666/16.01.2008 98818018/17.1.08 45 645650/16.01.08 98818011/18.1.08 46 666848/8.2.08 47 673969/18.2.08 48 662839/27.2.08 49 692214/10.3.08 98829838/19.2.08 98840129/03.03.08 98838890/10.3.08 98846475/12.3.08 50 706973/24.3.08 98855615/29.3.08 51 724335/11.04.08 98862766/17.4.08 52 724878/15.4.08 98863083/21.4.08 Pg. 2 NO TA T.C. THIMMARAJA BANGALORE METROPOLITAN AREA, Reg. No. 8296 INDIA For KONISHI CARY PVT. LTD., hore T.s. Director Document 5 Annexure to Affidavit Pg. 3 SLNO BILL OF ENTRY 53 738363/28.4.08 54 744000/03.05.08 TRCHALLAN NO 98870474/29.4.08 98874027/16.5.08. 55 796115/4.7.08 98901695/05.7.08 56 754434/16.6.08 98881344/23.5.08 57 819881/31.7.08 98914663/14.8.08 58 844437/30.8.08 98927850/2.9.08 59 846782/4.9.08 98929027/5.09.08 60 873837/6.10.08 98943971/21.10.08 61 906460/14.11.08 98961857/20.11.08 62 921974/4.12.08 ....