2007 (4) TMI 500

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..... Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against the Order-in-Appeal No. 248/2006, dated 7-11-2006 passed by the Commissioner of Customs (Appeals), Cochin. 2. The appellant imported a car and declared its FOB value as Japanese Yen 18,00,000/-. However, the Department revised it to a higher value. The appellant cleared the car on payment of appli .....

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..... aspect has to be examined. However, there are certain exceptions. In terms of Section 27(2)(b) of the Customs Act, 1962, when the refund is in connection with the import made by an individual for his personal use, that amount cannot be credited to the Consumer Welfare Fund but, should be paid to the applicant. The lower authorities have not paid heed to this provision in the Act on the ground that .....

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