2023 (1) TMI 1316

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....ant has filed the present application seeking recall of order dated 21.11.2022, passed by this Court. The said order was passed at the instance of the learned counsel, who appeared for the appellant on the said date. 2. He had submitted that the issue involved in the present appeal is similar to the one that was involved in other petitions, including CUSAA 20/21 captioned Pr. Commissioner of Cust....

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....ional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. 7. Aggrieved by the rejection of refund claimed by the Adjudicating Authority, the respondent preferred an appeal before the Commissioner of Customs (Appeals), New Delhi. The learned Commissioner of Customs (Appeals), relying upon the judgment passed by this Court in Sony India Pvt. Ltd. v.Commissioner of....

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....able. CUSAA 78/2019 9. Concededly, the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs (supra), covers the controversy whether the time limit prescribed under Section 27 of the Customs Act, 1962 is applicable in case of refund of the SAD. 10. Mr. Pratap Singh Ahluwalia, learned counsel appearing for the appellant, states that the Customs Authorities had filed a Specia....