2000 (8) TMI 201

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.... their foreign collaborator. Bills of entry were pending for examination of the value declared by the appellants. They were directed to pay additional 5% as revenue deposit over and above the Customs duty payable as per the invoice value in order to safeguard the interests of the Revenue. Every time the goods were ex-bonded, the appellants paid the revenue deposit and then cleared the goods. The Assistant Collector of Customs, GATT Valuation Cell, Bombay passed orders dated 22-11-89 and 31-3-89, determining the value of the goods for the purpose of levy of Customs duty by accepting the invoice price and loading price by 1.5% for the period prior to 16-8-88 and 1% for the period subsequent thereto. Consequent to the determination of the valu....

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.... on the ground of unjust enrichment. The Commissioner (Appeals) rejected the appeal filed before him by the importers, holding that the demand was time barred. Hence this appeal. 3. We have heard Shri G. Shiv Das, learned Advocate for the appellants and Shri Dube, learned DR for the respondents. 4. At the outset, we see no force in the learned DR's submission that the remedy of the importers is by way of appeal against the order of finalisation of assessment under Section 18 and not by way of claim for refund since the question of filing an appeal would arise only if the importers challenge the loading of value in the final assessment order and since importers herein are not aggrieved by the loading of the assessable value, they have ....

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....ules, the duty provisionally assessed shall be adjusted against the duty finally assessed and if the duty provisionally assessed falls short of or is in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be. Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will not be governed by Section 11A or Section 11B as the case may be. However, if the final orders passed under sub-rule (5) are appealed against or questioned in a writ petition or suit, as the case may be, assuming that such a writ or suit is entertained and is allowed/decreed, then any refund claim arising as a consequence of the decision in such appeal or such other proceedings, ....