2023 (2) TMI 739

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....ual background of the case is that the Respondent imported cranes under the contract of the Foreign Party in USA. Out of the three lots of consignments, two consignments arrived at Mundra Port and one consignment arrived at Kandla Port. The present appeal relates to the import made at kandla under bill of entry no. 2066982 dated 15.02.2019. In respect of these consignments, the respondent claimed benefit of partial exemption of Notification No. 72/2017-Cus dated 16.08.2017. The Notification provided for effective rate of duty of 25% if the cranes are re-exported within 6 to 9 months of import and effective rate of duty of 30% if the imported cranes are re-exported within 09-12 months of the date of import. Since the respondent expected that....

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....0 passed by Assistant Commissioner (Refund), Custom House, Kandla on the two grounds: (i) the respondent had not challenged the original assessment. (ii) the Respondent had failed to prove that there is no unjust enrichment. The respondent's appeal against the said OIO dated 29.12.2020 has been allowed by the Commissioner of Customs (Appeals) by order in appeal dated 12.04.2022 in which the Commissioner (Appeals) in para 10, placed reliance on the said two orders passed by Mundra which has been accepted by the department. Being aggrieved by the order in appeal, present appeal was filed by the Revenue. 2. Shri V.G. Iyengar, Learned (superintendent) Authorized Representative appearing on behalf of the Revenue reiterates the grounds of appeal....

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.....2019 & BOE No. 2640788 dated 30.03.2019, refund have been granted by Mundra Customs vide OIO No. MCH/28/ACS/AC/REF/2020-21 dated 25.06.2020 & OIO No.MCH/22/ ACS/AC/REF/2020-21 dated 25.06.2020 respectively. The Appellant has further contended that they had imported similar case of PTC crane through Mundra port with payment of 30% of the Tariff rate, re-exported before 09 months and the reassessment of the Bill of Entry was done for duty rate @ 25% of the tariff rate. The refund raised out of the excess duty was applied and the same was granted vide the OIO No. MCH/28/ACS/AC/REF/2020-21 dated 25.06.2020. In view of the above, I find merit in the contentions raised by the Appellant and the impugned order is liable to be set aside. 10. In ....