COMMISSIONER OF CUSTOMS (SEA) Vs. HLG TRADING

JUDGEMENT

(1.) The Civil Miscellaneous Appeal has been filed to set aside the Final Order No.40674 of 2017 dtd. 8/5/2017 passed by the Tribunal, Chennai and to dismiss the claim of refund of the respondent.

(2.) The Appellant herein is the Customs department, who claims that the importer/respondent herein has filed a Claim Application for refund of Additional Duty of Customs, which was paid on the imported goods, but, it was rejected by the adjudicating authority, by its Order in Original No.36028 of 2015 dtd. 20/3/2015, for non fulfillment of the condition 2(c) of Notification No.102 of 2007-Customs dtd. 14/9/2007 issued by the Revenue Department.

(3.) The brief facts of the present case are that the Government of India, Ministry of Finance, issued a Notification No.102 of 2007- Customs dtd. 14/9/2007, thereby, the Central Government, on being satisfied that it is necessary in the interest of public to do so, exempted certain goods falling within the first schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole of the Additional Duty of Customs leviable thereon under Sub-Sec. (5) of Sec. 3 of the said Customs Tariff Act.