2001 (7) TMI 854 - AT - Customs

Summary

The importer appealed against the decision of the Commissioner (Appeals) Air Port, Mumbai regarding a refund application for wrongly shipped goods. The Tribunal rejected the appeal, stating that the correct procedure for refund under the Customs Act was not followed, and only drawback under Section 74 of the Act could be claimed, not a refund of customs duty. The appeal was dismissed.