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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, NIRAL R. MEHTA, JJ
COMMISSIONER OF CUSTOMS – Appellant
Versus
BABURAM HARICHAND – Respondent
| Table of Content |
|---|
| 1. the appeal centers on the interpretation of refund eligibility under the customs act. (Para 1) |
| 2. the disputed refund claim was based on whether industrial grade and edible goods are equivalent. (Para 2 , 3 , 4) |
| 3. the revenue contested the link between imported goods and market equivalents. (Para 5 , 6) |
| 4. relying on hsn classification affirmed the court's ruling on refund claims. (Para 7) |
| 5. the appeal was found devoid of merit and thus dismissed. (Para 8) |
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. By way of this appeal filed under Section 130 of the Customs “the Act”Act, 1962 (for short ) the appellant -revenue has proposed the following substantial questions of law arising out from the order dated 13th July, 2024 passed by the Customs, Excise &“the CESTAT” Service Tax Appellate Tribunal (for short ), Western Zonal Bench at Ahmedabad in Custom Appeal No. C/11704/2014.
“(1) Whether the CESTAT is right in upholding the refund under Notification No. 102/2007- Customs dated 14.09.2007 when the imported goods were "Betel Nut Industrial Grade" (not fit for human consumption), whereas goods sold in domestic market were "Supari" (edible) ?
(2) Whether in t
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