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Justice C.Saravanan directed the respondent to refund a sum of Rs.6,85,687 being difference between the value of the goods imported and the customs duty paid to the petitioner within appeal of 30 days from the date of receipt of this order together with interest at 7.5% from the date of payment till the date of refund. Since the amount of Rs.13,58,794/- was paid before clearance of any goods, that refund of amounts pursuant to this order and orders to be passed will be outside the scope of Section 27 of the Customs Act, 1962. It is made clear that the petitioner shall not be subjected to any test of unjust enrichment.
by Sekar Reporter · Published April 20, 2021
by Sekar Reporter · Published August 14, 2020