TaxTMI 
TaxTMI 
2022 (9) TMI 67
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....nsel for the appellant and the learned authorised representative for the Revenue and perused the records. The appellant imported sulphur in bulk and filed Bills of Entry as per the quantity indicated in the Bills of Lading and paid duty. Thereafter, according to the appellant, it found that lesser quantities of the goods were delivered by the Master of the Vessel and therefore, less duty was required to be paid. The appellant filed two refund claims on this ground which were rejected by the lower authority and such rejections were upheld in the impugned orders. Hence, these appeals. 3. Learned counsel submits that in their own case, when the goods were earlier landed short of the quantity mentioned in the Bill of Lading this bench had in....
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....tuted in 2018 with a more comprehensive definition as follows: Section 2 Definitions (2) "assessment" means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act; (c) exemption or concession of duty, tax, cess or any other sum, consequent upon....
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....made by the appellant, unless the self-assessment is modified through an appeal, the assessment is final. Refund under section 27 of the Customs Act is a mechanical process of refunding any amount of duty paid in excess of what was assessed. The officer sanctioning refund cannot re-open an assessment. Since there were judgments taking different views regarding cases of self- assessment on whether the refund can be sanctioned by an officer without the Bill of Entry being assailed in appeal, the matter was considered by a larger bench of the Supreme Court in the case of ITC Ltd. Commissioner of Central Excise, Kolkata IV [2019 (368) E.L.T. 216 (S.C.)] in a batch of matters dealing with Customs, Excise and Service Tax and it was held that no r....
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....- (1) Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs] that any imported goods have been lost (otherwise than as a result of pilferage) or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall remit the duty on such goods. (2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under section 47 or an order for permitting the deposit of goods in a warehouse under section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereo....
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....ce the duty is assessed and paid and the proper officer makes an order permitting clearance of goods for home consumption under section 47, the assessment is completed, the goods cease to be 'imported goods' as per section 2(25), the goods cease to be 'dutiable goods' as per section 2(14) and the process of assessment or re-assessment under section 17 comes to an end. The definitions of dutiable goods and imported goods under section 2 are as follows: Section 2 Definitions: (14) "dutiable goods" means any goods which are chargeable to duty and on which duty has not been paid; (25) "imported goods" means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumpt....
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....uments relied upon by the appellant are inconclusive. In respect of MV Vinayak, for instance, the joint draught survey report is signed by the Master of the Vessel and the representatives of the two receivers- the appellant represented by Sravan Shipping Services Pvt. Ltd. and M/s. KPR Fertilisers Ltd. represented by M/s. Coromandel Shipping Agency (P) Ltd. The Master of the Vessel's remarks in the report is that entire cargo of 16,500 MT was discharged. M/s. KPR Fertilisers also confirmed that it has received its fertilizer as per the Bill of Lading. M/s. Andhra Sugars Ltd. added remarks that it had received 147 MT short. At the request of Sravan Shipping Services, M/s. Pinnacle Marine Services Pvt Ltd. also provided a certificate that 121....