2003 (7) TMI 424

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..... Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order of the Commissioner (Appeals) upholding the adjudication order by which the claim for refund of duty paid on one consignment of Electronic typewriters imported by the appellants was dismissed. On the ground that the importers had not established that the incidence of excess duty paid by them had not been passed on to a .....

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..... that when excess duty is paid on the goods, the importers cannot increase the price to that extent, but this, does not mean that the incidence of duty has not been passed on to the customers. He has also rightly held that the importer/seller may incur loss or earn profit depending upon various market condition and the price remaining constant (as seen from the price lists) is not by itself a clear .....

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