1994 (8) TMI 100 - AT - Customs

Summary

The appellants imported synthetic waste in 1981, some of which was damaged. They filed a claim for duty refund, which was rejected by the Assistant Collector and upheld by the Collector (Appeals). The Tribunal found errors in the Collector (Appeals) decision, including lack of proper hearing and misinterpretation of the claim. The Tribunal directed the Customs House to reevaluate the claim based on relevant factors and ordered a fresh decision to be made by the Assistant Collector (Refunds) at Bombay Custom House. The impugned order was set aside and the case was remanded for further consideration.