https://www.taxtmi.com/caselaws?id=90745 The Tribunal ruled in favor of the appellants in an appeal against the rejection of a refund claim for Customs duty. The dispute arose from the auction of imported goods following initial duty-free assessment. The Tribunal found that the Customs' demand for duty post-auction was illegal, emphasizing the importance of proper assessment procedures and the rightful refund of duty amounts in accordance with the law. The decision highlighted the principles of natural justice in Customs matters, directing the Executive Commissioner of Customs to address the refund request appropriately. en-us Tue, 10 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90745 The Tribunal ruled in favor of the appellants in an appeal against the rejection of a refund claim for Customs duty. The dispute arose from the auction of imported goods following initial duty-free assessment. The Tribunal found that the Customs' demand for duty post-auction was illegal, emphasizing the importance of proper assessment procedures and the rightful refund of duty amounts in accordance with the law. The decision highlighted the principles of natural justice in Customs matters, directing the Executive Commissioner of Customs to address the refund request appropriately. Case-Laws Customs Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90745