CANON INDIA PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal dated 27 -12 -2004 wherein the appellant's appeal against refund claim was rejected.

(2.) THE relevant facts that arise for consideration are that the appellants imported a consignment of goods namely facsimile, cartridges, etc. and filed Bill of Entry for its clearance. They also filed invoices of Canon Singapore PTE Ltd., value of which was in dollars. At the time of clearance, through over sight exchange rate was declared as Euro/Dollars. This error was manifested and Bill of Entry was assessed and duty was paid which lead to excess payment of duty Rs. 6,66,468/ -. On realising this error of excess payment of duty the appellants filed refund claim with the lower authorities. The adjudicating authority rejected the refund claim on the ground that the appellants have not challenged the assessment of the Bill of Entry, and hence, filing of refund claim would not arise. On appeal the Commissioner (Appeals) also held the same and dismissed the appeal of the appellant. Hence this appeal.

(3.) LEARNED Advocate appearing for the appellants submits that the lower authorities have agreed to the wrong conversion of foreign currency. He submits that there is no need of re -assessment of Bill of Entry but he is seeking refund claim of the amount excess collected the authorities due to wrong conversion of foreign exchange. He relies upon the decision of the Tribunal in the case of Goa Shipyard Ltd. v. CC, ACC, Sahar 2006 (72) R.L.T. 479 (CESTAT -Mum.). He also produced a certificate of Chartered Accountant stating that the burden of excess payment of duty by the appellants has not been passed on to the customers. He fairly submits that this certificate was not produced before the lower authorities.