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2017 (2) TMI 183 - AT - CustomsInterest on delayed refund of redemption fine - Section 27 Customs Act, 1962 - Held that: - there is only one provision for refund of duty which is incorporated in Section 27 of the said Act - the ld. Assistant Commissioner has allowed the refund of ₹ 10,00,000/-, which was appropriated as Redemption Fine through his order dated 23/12/2003. We understand that such order was issued under the powers vested under ld. Deputy Commissioner under Section 27 of Customs Act, 1962. That being so the argument of the Revenue that provisions of Section 27A of Customs Act, 1962 are not applicable for delayed refund of Redemption Fine is contradictory to the order already passed by the ld. Deputy Commissioner, which was not challenged by Revenue - appeal dismissed - decided against Revenue.
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