COMMISSIONER OF CUSTOMS Vs. WESTCON INDIA PVT. LTD.

JUDGEMENT

(1.) REVENUE has filed these appeals against the orders of the Commissioner (Appeals) disposing of four appeals filed by the same importer against different Orders -in -Original. The issue involved in these Orders -in -Original relates to refund of Special Additional Duty of Customs, claimed by the respondent under Notification No. , dated 14 -9 -2007. On 19 -7 -2013 when the stay petitions were taken up for hearing it was considered by the Bench that both stay petition and appeal should be heard together on the next date of hearing and both sides were informed that both stay petitions and appeals would be heard together on 23 -9 -2013. Accordingly the matters were heard on 23 -9 -2013. Special Additional Duty of Customs (SAD) is levied under Section 3(5) of Customs Tariff Act, 1985 by issuing Notification , dated 1 -3 -2006. This duty is levied, at the time of importation of goods, in lieu of Sales Tax/VAT levied by the States. There is a scheme under which the importer can claim refund of SAD paid if it is proved that after importation the goods are sold on payment of VAT as applicable. This scheme is operated through exemption Notification 102/2007 -Cus. and the impugned refund claims are filed as per provisions of this notification.

(2.) THE adjudicating authority partially sanctioned refund claims and partially denied the claims in all the above four orders for various reasons briefly indicated in the following Table: -

(3.) AGGRIEVED by the adjudication orders the appellant filed appeals with Commissioner (Appeals) who passed order as under: -