2005 (3) TMI 644

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.... P.G. Chacko, Member (J)]. -  The appellants had filed claim for refund of Customs duty of Rs. 4,78,141/-, which was rejected by the original authority holding that the benefit of Customs Notification No. 71/87 was not available to the goods on which the above duty had been paid. The appellants preferred an appeal to the Commissioner (Appeals). They also challenged the order of the original ....

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....find that differential duty on the goods imported by the appellants has been waived by the Government under Section 28A of the Customs Act. Apparently, the appellants are eligible for the benefit of the Notification No. 12/99-Cus. (N.T.), dated 5-2-1999 inasmuch as their import was effected during the period 21-4-1989 to 31-1-1990 specified in the Notification. This Notification was issued after t....