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2009 (3) TMI 468 - KERALA HIGH COURTRefund- Documents- The petitioner had imported a Toyota Land Cruiser Prado car. In respect of aforesaid vehicle, proceedings under the Customs Act were initiated and an adjudication order was passed and the petitioner was called upon to pay duty, fine and penalty. He paid the amount due and the vehicle was also released. Remittance made by petitioner or identity of the person who remitted or amount that is due to be refunded to petitioner is not disputed. Only contention against the petitioner is that TR6 Challan he produced was only an attested copy. Held – it is purely a technical contention which cannot be accepted. Petitioner complied with requirement under C.B.E. & C. Circular F.No. 275/37/2K-CX. 8A, dated 02.01.2002. thus refund allowed.
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