HERO CYCLES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) According to petitioners, the bills of entries were assessed without affording the petitioner an opportunity of being heard and without assigning any reasons for not extending the benefits. The petitioners have imported similar goods prior to and subsequent to the aforesaid consignments. The benefit of the said notifications has always been extended to the petitioners by the respondents. The petitioners have relied upon several Bills of Entry.

(3.) Pursuant to the correspondence which ensued, petitioners were given a personal hearing on 22.10.2008. At the hearing the petitioners also filed certificate from their C.A., to the effect that the petitioners have not passed on to the extra CVD payable on the said 5 bills of entry to their client. The respondent No. 3 by order in Original No. 57/08-AM(I) dated 31st December, 2008 and issued on 6th January, 2009, rejected the petitioners' refund claim for the aggregate amount of Rs. 4,45,744/-. The respondent No. 3 held that the refund claim does not merit sanction since, the importer has not challenged the final assessment order. Being aggrieved by that order the petitioners preferred the appeal. The appeal was dismissed by Order dated 14.1.2009 by holding that the petitioners did not challenge the assessment orders in appeal within the time prescribed and instead the petitioners had prayed for refund.