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2010 (9) TMI 389 - BOMBAY HIGH COURTBill of Entry - Amendment – it will not be in the interest of justice to relegate the petitioners to an alternate remedy after lapse of 23 years, especially, when this petition does not involve any disputed questions of fact requiring investigation thereof. the assessment of the bill of entry done by the customs authorities holding that the rate of duty was Rs. 20/- per kg. less 7½% i.e. 7½% of Rs. 20/- is liable to be declared as bad and illegal and stands substituted with that of rate of duty @ Rs. 20/- per kg. less 7½% ad valorem. Accordingly, the order of assessment is set aside and stands substituted in consonance with the view taken by the Tribunal at Madras in the case of Cortland Exports. With the result, petitioners would be entitled to refund as claimed amounting to Rs. 1,15,565.63, the quantum of which is not in dispute. - Refund will be subject to unjust enrichment.
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