KITEX GARMENTS LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner claims to be an importer of plastic bags under the name 'GERBER' from Hongkong China, which is stated to be imported for the purpose of packing babies garments. According to them, the imported plastic bags, which are embossed with the name 'GERBER', are exempted from duty under Section 25(1) of the Customs Act through a Notification No.21/02/Cus, dated 01.03.2002, (hereinafter referred to as the Notification), wherein serial No.140 includes the articles imported by them.

(2.) The controversy in this case arose because when the petitioner imported the articles, according to them, the Customs Appraiser did not permit them the benefit of the Notification and, therefore, that they paid the applicable duty under protest, since they were in a hurry on account of certain commitments to have the articles imported.

(3.) The petitioner asserts that they preferred Exts.P7(a) to P7(j) letters to the Appraiser of the Customs, but concedes that they have not been able to obtain any acknowledgment of the same from the said officer. As per the petitioner, Exts.P7(a) to P7(j) would clearly show that they have paid duty under protest and that a request had been made by them therein to issue an order under Section 27 of the Customs Act so as to enable them to file an appeal before the Commissioner of Customs (Appeals).