2002 (2) TMI 1275 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the Commissioner of Customs (Appeals) order and directed the appellant to file applications under Section 27 of the Customs Act for refund of duty paid under protest. The Tribunal emphasized that officers should not neglect their duty, which can lead to unnecessary litigation. The appeals were allowed for further proceedings according to the law.