https://www.taxtmi.com/caselaws?id=98118 Duplicate payment of a confirmed customs duty demand cannot be required merely because the amount, already deposited during investigation with one Commissionerate, must be accounted for by another Commissionerate. Where the confirmed duty and penalty remain unchallenged but the duty amount has already been paid pursuant to investigative directions, inter-Commissionerate accounting adjustment is an internal administrative matter. The assessee bears no legal obligation to deposit the same confirmed amount again with the other Customs formation. en-us Fri, 10 Dec 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98118 Duplicate payment of a confirmed customs duty demand cannot be required merely because the amount, already deposited during investigation with one Commissionerate, must be accounted for by another Commissionerate. Where the confirmed duty and penalty remain unchallenged but the duty amount has already been paid pursuant to investigative directions, inter-Commissionerate accounting adjustment is an internal administrative matter. The assessee bears no legal obligation to deposit the same confirmed amount again with the other Customs formation. Case-Laws Customs Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98118