2023 (7) TMI 1195

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....r / Decisions)<br>Dated:- 25-7-2023<br>WP(C) NO. 7262 OF 2016 - -<br>Customs<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner/S: By Advs. Sri. P.A. Augustian Sri. M.A. Baby For The Respondent/S: By Advs. Smt. C.G. Preetha, CGC S. Krishna Smt. Preetha S. Nair, SC, Central Board Of Excise & Custo Smt. C.G. Preetha CGC Sri. Saiby Jose Kidangoor Smt. Preetha S. Nair, Sc, Central B....

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....ort obligations. 3.1 The Director General of Foreign Trade (for short, 'DGFT') of the Government of India has issued notification No. 102/2007-Cus dated 14.09.2007, whereby 4% duty collected as an additional duty while importing goods and such amount collected from the importers were to be returned to the importer subject to production of evidence regarding payment of sales tax to customs autho....

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....-Cus dated 29.04.2013 by the Cochin Port. It is, therefore, submitted that as per the mandate of the said Circular, public notice and Standing Order were required to be issued for the guidelines of the trade and the staff, which was not done, and that resulted in the petitioner not paying the SAD in cash but in scrips and which was accepted by the Customs Authorities. 3.3 The petitioner's claim....

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....e a Circular or notification is published on the website of the Department or the DGFT, it is sufficient public notice. The petitioner cannot say that there was no public notice of the Circular once it was published on the official website of the DGFT. 5. Learned Counsel appearing for respondents 3 and 4 also supports the contention of learned Counsel for respondents 1 and 2 and states that the....