2023 (3) TMI 303

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....9163077 dated 30.01.2013. However, pursuant to a specific intelligence, Delhi Zonal Unit of Directorate of Revenue Intelligence (DRI) examined four live  consignments of the goods imported by the appellant. The goods were detained vide Panchnama dated 15.02.2013 and clearance thereof was denied. The said goods were ordered absolute confiscation vide Order-in-Original No. 16/2016 dated 18.03.2016. The appellant had deposited customs duty for an amount of Rs.3,00,950/- on the basis of the provisional assessment pending the test report of the chemical imported. After the said order of absolute confiscation that the appellant filed an application dated 14.11.2017, seeking refund of the aforesaid customs duty. The refund claim however was r....

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....id by the appellant, prior the detention of his imported consignment, was not filed within the statutory period of one year, even from the date of the order of confiscation. Hence, the claim has rightly been rejected on the ground of time bar. Emphasis has been laid upon the findings in para 5.3 of the order under challenge. Appeal is accordingly prayed to be dismissed. 5. Having heard the rival contentions, it is observed and held as follows: 5.1 The refund of customs duty is available to the importer under Section 27 of the Customs Act, 1962 which reads as follows: "Any person claiming refund of any duty or interest,- (a) paid by him; or (b) borne by him, may make an application in such form and m....