DHARMARAJAN PILLAI Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 248/2006, dated 7 -11 -2006 passed by the Commissioner of Customs (Appeals), Cochin.

(2.) THE appellant imported a car and declared its FOB value as Japanese Yen 18,00,000/ -. However, the Department revised it to a higher value. The appellant cleared the car on payment of applicable duties on the enhanced value. Later, he took up the matter to the appellate fora and the Appellate Tribunal, in its order dated 3 -4 -2003, set aside the valuation of the Department and allowed the appeal with consequential relief. The appellant filed a refund claim. The original authority credited the refund amount of Rs. 2,54,354/ - to the Consumer Welfare Fund on the ground that the appellant had failed to produce evidence that he had not passed on the duty burden to the buyer. The Commissioner (Appeals) upheld the order of the original authority and passed the impugned order. The appellant is highly aggrieved over the impugned order. Hence, he has come before this Tribunal for relief.

(3.) WE heard both the parties.