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Showing contexts for: multi function printer in Amicus Communications vs Cc Sea Ch - Iv on 28 May, 2025Matching Fragments
2. Brief facts of the case are that the appellant filed refund claim of Rs.9,74,328/- being the amount paid against 4% additional duty of customs for the import of 'Panasonic Facsimiles, Multi-function printers Panasonic network camera, Panasonic PBX, Panasonic PBX, Panasonic Consumables vide 8 bills of entry. The appellant claimed refund in terms of Notification No. 102/2007-Cus, dated 14.9.2007 as amended from time to time along with relevant documents. On scrutiny of the documents, certain discrepancies were found. Hence deficiency memo was issued to the appellant for submitting the requisite documents. Since no reply was forthcoming from the appellant for more than three years, the Ld. Lower Authority rejected the refund claim on the following grounds;