https://www.taxtmi.com/caselaws?id=80640 The Tribunal set aside the lower appellate authority's decision and declared both the lower appellate authority's and the original authority's orders as legally invalid. The Department's appeal was allowed, indicating that the respondent could seek administrative recourse for the return of the mistakenly paid amount, which was not considered duty under the Customs Act, 1962. Administrative authorities were suggested to address the issue due to the insignificance of the amount involved, without further legal proceedings. en-us Mon, 07 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80640 The Tribunal set aside the lower appellate authority's decision and declared both the lower appellate authority's and the original authority's orders as legally invalid. The Department's appeal was allowed, indicating that the respondent could seek administrative recourse for the return of the mistakenly paid amount, which was not considered duty under the Customs Act, 1962. Administrative authorities were suggested to address the issue due to the insignificance of the amount involved, without further legal proceedings. Case-Laws Customs Mon, 07 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80640