1992 (11) TMI 108 - HC - Customs

Summary

The petitioner claimed refund of money deposited under Section 129E of the Customs Act for dutiability dispute on machinery. Appellate Tribunal ruled in favor of the petitioner. The court upheld the petitioner's contention and ordered refund of the deposited amount. The deposit made under Section 129E is not considered as duty payment, so refund is granted as the petitioner succeeded in the appeal. The writ petition succeeded, and the court granted the refund as requested.