2016 (2) TMI 1048

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..... ppeal no. 18/2005 (JNCH) dated 27th January 2005 of Commissioner of Customs (Appeals), Mumbai - II which upheld the rejection of the claim for refund of excess duty in consequence of assessment of bill of entry no. 7171 dated 18th August 1997 and 2142 dated 5th September 1997. 2. Appellant had imported two consignments of 'cigarette lighters' which were assessed as free of duty by availment of no .....

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..... first appellate authority upheld the order of the lower authority. 3. None appeared for the appellant. Heard the Learned Authorised Representative. 4. It appears from the records that the duty claimed to have been paid in excess was in effect a debit in the passbook under a scheme in the Foreign Trade Policy (FTP). The said scheme was made operational by grant of exemption in terms of notificati .....

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