SIDDHARTH OVERSEAS Vs. COMMISSIONER OF CUSTOMS (IMPORT)

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Siddharth Overseas against order -in -appeal No. 305/2009/MCH/AC/CRARS/09 dated 1.12.2009.

(2.) THE brief facts of the case are that the Appellant had filed a refund claim for refund of SAD paid on goods cleared under bill of entry No. 800418 dated 22.10.2008. The claim was rejected by the Assistant Commissioner on the ground that the Appellant had not submitted the relevant documents in spite of query memo dated 22.7.2008. Against the rejection order of the Assistant Commissioner, the Appellant filed an appeal before the Commissioner (Appeals) and the Appellant had submitted the relevant documents before the appellate authority. The Commissioner (Appeals) has not considered the documents on the ground that by virtue of Rule 5 of the Customs (Appeals) Rules, 1982, the Appellant is not entitled to submit fresh evidence before the Commissioner (Appeals). Therefore, the appeal was dismissed by the Commissioner (Appeals) vide the impugned order and the Appellant is before me in appeal.

(3.) ON this point, the Learned Counsel for the Appellant submitted that they have tax invoices with the endorsement as required under Notification and the same were submitted before the appellate authority. Therefore, the finding of the Assistant Commissioner was without seeing these tax invoices.