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2009 (7) TMI 107 - HC - CustomsRefund Claim – Assessment – Short landing of imported goods – held that - it was the responsibility of the assessing/proper officer to re-assess (in view of provisions of sub-section (4) of Section 17) and correctly determine the duty leviable in accordance with law before clearing the goods for home consumption. He having failed to do so, had caused great injustice to the appellant / importer and it was open for the importer/assessee to file an application for refund under Section 27 of the Act without taking recourse to filing of an appeal - orders passed in appeal by the Commissioner (Appeals) and the learned Tribunal are thus not sustainable - the claim of refund of excess duty paid by the appellant-importer/assessee in the facts of the case is allowed.
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