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IN THE HIGH COURT OF JUDICATURE AT MADRAS
ABDUL QUDDHOSE
Virbac Animal Health India Pvt., Ltd., rep. by its company Secretary and GM-Legal, Jayesh Udeshi – Appellant
Versus
Union of India, Rep. by its Secretary (Revenue) Department of Revenue, Ministry of Finance – Respondent
| Table of Content |
|---|
| 1. impact of finance bill on duty assessment. (Para 1 , 3 , 18) |
| 2. refund eligibility based on duty payment conditions. (Para 2 , 4 , 5 , 6 , 20) |
| 3. protest payments vs voluntary payments. (Para 8 , 9 , 17 , 27 , 28) |
| 4. arguments against customs duty refund. (Para 10 , 11 , 12 , 13) |
| 5. legal estoppel and challenging prior agreements. (Para 14 , 19 , 21 , 22) |
ORDER :
ABDUL QUDDHOSE, J.
This writ petition has been filed challenging the impugned order dated 04.07.2022 passed by the second respondent rejecting the petitioner’s request for refund of a sum of Rs.3,01,01,534/- paid by them towards differential customs duty during DRI (Directorate of Revenue Intelligence) investigation conducted pursuant to the reopening of the case by the Customs Department on the ground that the petitioner had misdeclared the imported goods in the Bills of Entry submitted by them.
2. The petitioner had paid the basic customs duty at the rate of 5% Advalorem under Customs Tariff Heading 2309.09 for the import of Shrimp Larvae Feed in pellet form during 2014 to 2017 under 11 Bills of Entry submitted by them. The petitioner had also obtained clearance of the imported goods from the Customs Departmen
The court determined that the payment of customs duty by the petitioner was voluntary, not under protest, thereby denying the refund claim due to failure to prove unjust enrichment.
Since the provisions of section 11B of the Act are not applicable to the claim of refund made by the petitioner, the limitation prescribed under the said provision would also not be applicable and th....
Importers are entitled to a refund of customs duty paid for goods not received, irrespective of inter-departmental disputes, as established under Sections 13, 23, and 27A of the Customs Act.
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