2025 (5) TMI 1038

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....ppellant Shri L.B. D'Coasta, Deputy Commissioner, Authorised Representative for the Respondent ORDER Brief facts of the case are that the appellant had imported certain goods through three Bills of Entry dated 29.04.2017, 04.05.2017 and 07.06.2017 and subsequently submitted application for refund of SAD i.e. Special Additional Duty of customs amounting to Rs.2,87,801/-. The original authority....

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....agent bearing Customs Broker No.11/70 and the courier was DHL. Appellant is having a running account with their Customs Broker who keeps on making payment on behalf of the appellant for clearance of the goods. He has submitted a copy of TR-6 challan bearing No. 171996 dated 08.06.2017 which indicates that the customs duty was paid by the appellant since the said challan states the name and address....