1997 (11) TMI 328 - AT - Customs

Summary

The appeal was filed by M/s. Modi Champion Ltd. challenging the classification of imported goods. The Collector, Customs (Appeals) rejected the refund claim as unsubstantiated and time-barred. The Appellate Tribunal set aside the Collector's order and remanded the matter to the Asstt. Collector, Customs for reconsideration of the refund claim on merits and limitation.