1997 (7) TMI 162 - HC - Customs

Summary

The High Court dismissed the Writ Petition challenging the Collector of Customs' order rejecting a refund claim, based on the date of the Bill of Entry and Customs Duty rates. The Court upheld the Customs Department's decision on the applicable rates, stating it was a question of fact. The Tribunal also rejected the appeal, leading to the dismissal of the Writ Petition.