https://www.taxtmi.com/caselaws?id=2766 The Tribunal held that the payment made at the time of provisional release should be treated as a deposit eligible for refund, as the duty was not payable under Section 28(1). The Commissioner (Appeals) order impacted the duty liability but did not require the appellant to opt for release post the order. The appellant was entitled to a refund and consequential relief based on the variance in duty payable between the original order and the appeal order. The Tribunal set aside the Commissioner (Appeals) order and remanded the matter for consideration of consequential relief by the original authority. en-us Tue, 29 May 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2766 The Tribunal held that the payment made at the time of provisional release should be treated as a deposit eligible for refund, as the duty was not payable under Section 28(1). The Commissioner (Appeals) order impacted the duty liability but did not require the appellant to opt for release post the order. The appellant was entitled to a refund and consequential relief based on the variance in duty payable between the original order and the appeal order. The Tribunal set aside the Commissioner (Appeals) order and remanded the matter for consideration of consequential relief by the original authority. Case-Laws Customs Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2766