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TMI Blog1992 (2) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to the respondents 1 and 2. The sum of refund so claimed comes to Rs. 3,26,645/-. 2. The petitioner had imported multi-cable transit cable sealing system. According to the petitioner these goods were to be cleared under Tariff Item No. 85.47 on the payment of duty @ 135.75%. The Customs Department, however, with regard to the import of items made on 7th and 12th December, 1988 decided that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question of refund would be considered after decision is taken by the Customs Authorities regarding the classification of the goods in question. It was represented by the petitioner that by virtue of a tariff advice the classification of the imported items was as per the demand of the petitioner and in fact the Customs Authorities had already cancelled the bank guarantee and the bond which had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o demurrage charges should be levied. We are in agreement with this principle. If there is a wrong classification made by the Customs Authorities or if the import is not validly allowed then the party making the import should not be allowed to suffer on account of mistake committed by the Customs authorities. If the classification had been correctly made then the goods would have been cleared with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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