https://www.taxtmi.com/caselaws?id=154786 The appeal was allowed, and the Appellant was granted consequential relief as the Commissioner's order was deemed unsustainable. The Appellant's right to a refund was established based on the relinquishment of goods before clearance under Section 17(4) of the Customs Act. The assessment of duty was invalidated due to discrepancies in the goods, entitling the Appellant to the refund of duty paid on the Bill of Entry. en-us Tue, 22 Sep 2009 00:00:00 +0530 Tue, 27 Aug 2013 14:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154786 The appeal was allowed, and the Appellant was granted consequential relief as the Commissioner's order was deemed unsustainable. The Appellant's right to a refund was established based on the relinquishment of goods before clearance under Section 17(4) of the Customs Act. The assessment of duty was invalidated due to discrepancies in the goods, entitling the Appellant to the refund of duty paid on the Bill of Entry. Case-Laws Customs Tue, 22 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154786