MOTOROLA INDIA LTD Vs. CCE

JUDGEMENT

(1.) THE above appeal arises out of the order of the Commissioner of Customs and Central Excise (Appeals), Bangalore upholding the order of the Assistant Commissioner of Customs, Bangalore, who while sanctioning the refund of Rs. 5,39,674/ - representing customs duty paid in excess on rack mounted modems covered by Bill of Entry, had ordered crediting of the refund amount to the Consumer Welfare Fund constituted under Section 12C of the Central Excise Act 1944, on the ground that the appellants did not discharge the burden cast upon them to prove that they had not passed on the duty burden to their customers.

(2.) I have heard Shri S. Madhavan, learned Chartered Accountant, and Shri T.A. Arunachalam, learned DR.

(3.) IN May 1995, the appellants had imported 2 Nos. of rack mounting modems from M/s. Motorola ISG/Codex USA, consisting of