KAAMDAA IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) By this common order, all the five Writ Petitions are being disposed.

(2.) In these Writ Petitions, the respective petitioners have challenged impugned orders, all dtd. 09.03.2016 passed by the first respondent Commissioner of Customs (Appeals). By the impugned orders, first respondent Commissioner of Customs (Appeals) has upheld Order-in-Originals dtd. 30.09.2015, 27.10.2015, 22.12.2015, 12.11.2015 and 12.11.2015 respectively passed by the second respondent Assistant Commissioner of Customs (Refunds-Sea).

(3.) By these Orders-in-Originals, the second respondent Assistant Commissioner of Customs had rejected the refund claims filed by the petitioners for refund of the Special Additional Duty of customs paid by the petitioners at the time of import under Sub-Section (5) of Sec. 3 of the Customs Tariff Act, 1975 on the ground of limitation.