https://www.taxtmi.com/caselaws?id=406626 The court ruled in favor of the petitioner, directing the refund of the differential amount paid as customs duty and outlining the process for further adjudication of the show cause notice. The judgment emphasized the petitioner's victimization due to fraud by the Chinese exporter and the need for a fair resolution through the refund of customs duty paid in advance. The decision aimed to uphold justice and legality in customs proceedings, balancing the interests of all parties involved. en-us Thu, 25 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406626 The court ruled in favor of the petitioner, directing the refund of the differential amount paid as customs duty and outlining the process for further adjudication of the show cause notice. The judgment emphasized the petitioner's victimization due to fraud by the Chinese exporter and the need for a fair resolution through the refund of customs duty paid in advance. The decision aimed to uphold justice and legality in customs proceedings, balancing the interests of all parties involved. Case-Laws Customs Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406626