https://www.taxtmi.com/caselaws?id=123642 Refund of customs duty was held admissible where the importer had paid duty on freight estimated above the amount actually incurred on imports. Customs valuation must reflect the actual freight incurred, and duty collected on freight not in fact incurred constitutes excess duty. On that basis, the refund claim was legally sustainable, the order granting refund was upheld, and the Revenue's challenge failed. en-us Fri, 22 Feb 2008 00:00:00 +0530 Tue, 18 Sep 2012 16:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123642 Refund of customs duty was held admissible where the importer had paid duty on freight estimated above the amount actually incurred on imports. Customs valuation must reflect the actual freight incurred, and duty collected on freight not in fact incurred constitutes excess duty. On that basis, the refund claim was legally sustainable, the order granting refund was upheld, and the Revenue's challenge failed. Case-Laws Customs Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123642