2007 (3) TMI 153

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..... several consignments which were assessed provisionally on payment of Revenue Deposit along with appropriate Customs Duty as Gatt Valuation Cell of the Customs House, Mumbai was investigating whether invoice price was influenced by the relationship between the appellants and the suppliers. The Gatt Valuation Cell vide his Order No. S/9- 248/Gatt/94 GVC, dated 17-6-2000 accepted the transaction val .....

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..... e revenue deposit during the course of investigation and especially where the payment of any additional duty is not involved on finalization of the assessment. In this context, he relied upon Motor Industries Company Ltd. v. Commissioner of Customs, Chennai - 2005 (188) E.L.T. 315 (Tri Bang.). In Para 6 of the judgment, it is observed as follows: "We have gone through the records of the case care .....

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..... aid decision rendered by the Supreme Court, the refund of revenue deposit made by the importer during the investigation of the case and as there is no change in the finalisation of the assessment, the refund of the same can not be denied. Hence the appeal is allowed by setting aside the impugned Order with consequential relief. (Dictated and pronounced in Court)
Case laws, Decisions, Judgemen .....

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