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TMI Blog2018 (9) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... ance duty under dispute - So far as refund is concerned, the respondents shall take into account the grievance highlighted by the petitioner with respect to issuance of an order under Section 17(5) enabling the petitioner to file appeal, taking into account whether the duty was paid by the petitioner under protest or otherwise. Petition disposed off. - W.P. (C) No. 15843 of 2018 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection or order, directing the respondent to refund excess amount collected while allowing release of the goods imported under B/ E No. 4035411, dated 17-11-2017. 2. Material facts for the disposal of the writ petition are as follows :- Petitioner imported PVC roll mats and PVC Carpets and filed B/E No. 5924268, dated 10-4-2018. The goods are examined and after getting Ext. P5 examination o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to issue an appealable order against the said goods as contemplated under Section 17(5) of the Customs Act to challenge such unlawful demand before the appellate authority. These are the basic background facts projected by the petitioner in order to secure the reliefs specified above. 4. A detailed counter affidavit is filed by the respondents refuting the allegations claims and demands ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank guarantee for the balance duty under dispute. So far as the second relief is concerned, the respondents shall take into account the grievance highlighted by the petitioner with respect to issuance of an order under Section 17(5) enabling the petitioner to file appeal, taking into account whether the duty was paid by the petitioner under protest or otherwise. A decision shall be taken accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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