Refund of Customs Duty - Import of Caustic Soda - It cannot be said that the peitioner had indulged in...

Refund of Customs Duty - Import of Caustic Soda - It cannot be said that the peitioner had indulged in any offence while importing the goods. On the other hand, the petitioner is an victim of fraud perpetrated by the Chinese. - The petitioner has paid a sum as Customs duty in good faith on the goods declared in the Bill of Trading namely Remelted Lead Ingots - That being the case, the petitioner is entitled for refund of the Customs duty paid in good faith. The amount that was paid for imported the Remelted Lead Ingots cannot be retained. - HC .....

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