https://www.taxtmi.com/caselaws?id=208020 The Tribunal set aside the loading of Customs duty on imported goods, emphasizing that the payment made was for post-import activities and not related to the goods' value. The rejection of the refund claim as time-barred was overturned, with the Tribunal ruling that the amount paid was a deposit, not duty, entitling the assesses to a refund if the payment exceeded the final assessed duty. The nature of the payment was determined to be a deposit, not duty, leading to the case being remanded for a fresh decision by the adjudicating authority. en-us Wed, 30 Mar 2011 00:00:00 +0530 Mon, 14 Nov 2011 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208020 The Tribunal set aside the loading of Customs duty on imported goods, emphasizing that the payment made was for post-import activities and not related to the goods' value. The rejection of the refund claim as time-barred was overturned, with the Tribunal ruling that the amount paid was a deposit, not duty, entitling the assesses to a refund if the payment exceeded the final assessed duty. The nature of the payment was determined to be a deposit, not duty, leading to the case being remanded for a fresh decision by the adjudicating authority. Case-Laws Customs Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208020