1988 (7) TMI 73 - HC - Central Excise

Summary

The High Court at Calcutta allowed the application in Dinesh Kumar Neotia v. The Collector of Customs and Others. The petitioner is entitled to a refund of Rs. 1,65,340.74 paid as customs duty and demurrage charges. If not refunded within three weeks, interest at 12% per annum will apply. Customs authorities must issue a wharf rent exemption certificate. The petitioner can also seek a refund for demurrage charges.