Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1987 (8) TMI 92

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1979 and November 1980, the petitioners imported various consignments of components parts of refrigeration and air-conditioning compressors. It is the case of the petitioners that the items imported by them were not covered by Notification No. 80/62 issued under Item No. 29A(3) of the Customs Tariff Act, 1975, though falling under Item No. 29A and hence no additional duty under Section 3 A of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or of Customs confirmed the orders passed by the Assistant Collector on the same ground. As against these orders, the petitioners filed this writ petition challenging the said orders. They also stated that they have also paid similar duties in respect of various other consignments in respect of which the petitioners are entitled to refund. The particulars of the same additional duties claimed in r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e petitioners had not preferred any applications and, therefore, no relief can be granted in respect of those items. He also submitted that the respondents are unable to verify whether the particulars as set out in Ex. P. are correct or not. 4. It is true that petitioners have not preferred any application in respect of the items in Ex. P. However, it is clear from the attitude of the responden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her with the necessary documents in support of their claims within a period of four weeks from today. The respondents to verify as to the correctness of the items imported and also the amounts claimed by way of refund and such scrutiny should be completed within a period of eight weeks from the date the petitioners furnish the requisite information. After scrutiny the respondents should refund t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates