Home Case Index All Cases Customs Customs + AT Customs - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 424 - AT - CustomsRefund claim- shortage contended as detected during examination before clearance and assessment order not required to be challenged. Assessment on second check basis in all three bills of entry and duty paid based on declared quantity. Shortage detected only during examination of goods prior to clearance while duty paid based on declared quantity. Held that- High Court in appellant’s own case held in similar situation that assessment not required to be challenged. Impugned order rejecting refund not sustainable.
|