2006 (2) TMI 535

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..... nt. Heard Shri N.V.B. Nair, learned D.R. for the applicant Commissioner. The respondents initially imported the impugned goods against advance licence under exemption Notification No. 31/97 paying additional duty of customs @ 10%. Subsequently the appellants found that amendment sheet No. 1 dated 23-7-1998 to the advance licence (Bills of Entry were filed on 12th 27th October, 1998), the notific .....

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..... e the said decision in the case of Priya Blue (supra) supports the case of the department, the respondent s case is squarely covered by the decision of the Larger Bench of the Hon ble Supreme Court in the case of Karnataka Power Corporation Ltd. v. Commissioner of Customs (Appeals), Chennai - 2002 (143) E.L.T. 482 (S.C.) which allowed reassessment of duty and refund claimed by the appellant in th .....

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