COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. MILLAT FIBRES

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 60/2006(60 -AHD)Cus/Commr(A)/AHD dt. 26 -6 -2006.

(2.) HEARD ld. SDR for the Department. None appeared for the respondent. Since a short issue is involved, the appeal itself is taken for final disposal.

(3.) COMMISSIONER (Appeals) in his earlier proceedings held that the Adjudicating Authority had no jurisdiction to confirm demand under Section 28(1) of the Customs Act, but upheld the order of confiscation of goods under Section 111 of the Customs Act with an option to redeem the same on payment of fine. No appeal is shown to have been filed against the above order of the Commissioner (Appeals). The refund was sanctioned by the Original Authority in pursuance of the above order of the Commissioner (Appeals). After sanction of the refund, the Original Authority has chosen to issue a show cause notice dt. 7 -6 -2005 seeking to recover the refund already sanctioned on the ground that at the time of sanction, the bar of unjust enrichment was not examined and issued order for recovery of the refund already sanctioned.