TMI Blog2015 (1) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... t of certain formalities, but the assessee has claimed entire value of the goods i.e. ₹ 3,80,000/- - Appellate authority allowed to refund entire claim. - Held that:- Supreme Court in the case of Northern Plastics Ltd. v. Collector of Customs & Central Excise - [1999 (9) TMI 86 - SUPREME COURT OF INDIA] as well as in the case of Shilps Impex v. U.O.I. - [2002 (1) TMI 62 - SUPREME COURT OF IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.K. Misra, S. Chopra, Siddharth Shukla and Subodh Kumar, for the Appellant. Shri V.K. Goel and V.K. Singh, for the Respondent. ORDER The present appeal is filed by the Department against the impugned order dated 17-10-2006 passed by Customs, Excise Service Tax Appellate Tribunal, New Delhi in Customs Appeal No. C/414/06-SM(BR) of 2006 [2007 (212) E.L.T. 38 (Tri.-Del.)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... release of the confiscated mobile sets vide their letter dated 6-9-2004. After reminders, the Joint Commissioner, Central Excise, Allahabad informed the assessee that goods were deposited with Customs department, Lucknow, so, they can approach Custom authorities at Lucknow for release of the said goods. The defendant had approached the Custom authorities at Lucknow and came to know that goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arth Shukla, learned counsel for appellant-Department and Sri Vivek Kumar Singh, learned counsel for respondents-assessee. 6. It may be mentioned that Hon ble Supreme Court in the case of Northern Plastics Ltd. v. Collector of Customs Central Excise - 1999 (113) E.L.T. 3 (S.C.) as well as in the case of Shilps Impex v. U.O.I. - 2002 (140) E.L.T. 3 (S.C.) held that during the pendency of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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