TMI Blog1999 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ner imported two consignments of buttons from abroad under two Bills of Entry dated 9-9-1987 and 13-11-1987. Value of the consignment was declared at Rs. 7,305/- and Rs. 7,518/- respectively. The Customs Authorities enhanced the values to Rs. 10,521/- and Rs. l4,688/- respectively. Appellant was compelled to pay duty on that enhanced value as computed by the authorities. On payment of this enhanced duty they cleared the goods. Order imposing duty on the higher value was challenged unsuccessfully before the Commissioner and then before this Tribunal. This Tribunal by Final Order No. 2362/96, dated 18-7-1996 set aside the orders impugned in the appeals. As a result of that decision imposition of duty on the higher value assessed was reversed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 13-9-1987 filed by M/s. Sawhney Export House Pvt. Ltd., New Delhi-13. 3. Goods were imported under Bills of Entry Nos. 204455 and 217275 dated 9 13th of September, 1987 respectively. Values of the goods covered by those Bills of Entry were given by petitioner/importer, that value was enhanced by the Asstt. Commissioner of Customs. On account of that enhancement, importer was compelled to pay Rs. 5,290/- and Rs. 13,838/- in respect of the goods covered by the above mentioned Bills of Entry. This Tribunal quashed the action taken by the authorities of Customs in enhancing the value. Consequently, they were bound to return Rs. 5,290/- in relation to the goods covered by Bill of Entry No. 204455, dated 9-9-1987 and Rs. 13,838/- in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1996, excess amount realised from the petitioner should have been refunded. Instead of refunding the money, under some pretest or other the authorities were prolonging the matter till the Asstt. Commissioner passed the order dated 5-12-1998. That order, according to us, is one passed without any regard to the provisions of law and the rule of law. Assistant Commissioner of Customs while passing that order was trying to unsettle the effect of the final order of the CEGAT dated 18-7-1996. 6. In the circumstances detailed above, we direct the respondents to return Rs. 5,290/- realised by them by way of excess duty on goods covered by Bill of Entry No. 204455, dated 9-9-1987 and Rs. 13,838/- in respect of goods covered by Bill of Entry No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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