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2021 (10) TMI 599 - HC - CustomsRefund of amount deposited during the investigation by the respondent - errors apparent on the face of record or not - HELD THAT:- The grounds raised do not relate to alleged errors apparent on the face of the record, and no error, in fact, is pointed out in the judgment under review. However, from the circumstances now brought to our notice, firstly, the Department is independent and none has restricted the authority or stifled the functional duty of the Revenue to act in determining the duty/additional duty payable by the respondent against the subject import in accordance with law. It is made clear that the Revenue is independent in its authority and given liberty to proceed in accordance with law in determining the duty/additional duty, as the case may be, payable by the respondent by passing necessary orders - Petition dismissed.
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