2004 (4) TMI 386

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eared on behalf of the appellants in spite of today's notice of hearing having been sent to the appellants well in advance. Accordingly, I have heard Shri A.K. Saxena, learned J.D.R. appearing for the Revenue and have gone through the impugned order of Commissioner (Appeals). 2. The appellants claim for refund of duty of Rs. 24,842/- as excess duty paid on the import of Champagne bottles has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as not been recovered by them from their customers. The learned J.D.R. plea that the burden upon the importer to show, beyond doubt that the duty burden has not been passed to their customers, which the appellants in the instant case, have failed to establish, is required to be accepted. As such, I do not find any merit in the appeal and reject the same.
Case laws, Decisions, Judgements, Order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X