1983 (6) TMI 179

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..... was rejected as time-barred under Section 27 of the Customs Act, 1962 by both the lower authorities. During the hearing before us to-day, the appellants stated that this was a case of double payment of duty on the same set of goods and this happened because the supplier sent two sets of invoices for the same goods (Invoice Nos. 18210 18212 and 18365 18367). Because of the double invoicing, the va .....

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..... 2. We have carefully considered the matter. Both sides have agreed before us that while only one set of goods was imported, the duty was charged in this case on two sets of invoices. In other words, duty was charged on the second set of goods which were, in fact, non-existent and had never been imported. This Bench had already held that in cases of non-importance of goods, the amount collected .....

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