Home Case Index All Cases Customs Customs + HC Customs - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 518 - HC - CustomsProvisional release of goods - calling of records - refund of excess amount paid - Held that:- If the petitioner pays the duty in accordance with the declared valuation, the goods shall be released to the petitioner on the petitioner executing a bank guarantee for the balance duty under dispute - So far as refund is concerned, the respondents shall take into account the grievance highlighted by the petitioner with respect to issuance of an order under Section 17(5) enabling the petitioner to file appeal, taking into account whether the duty was paid by the petitioner under protest or otherwise. Petition disposed off.
|