https://www.taxtmi.com/caselaws?id=409667 The forum dismissed the appeal, upholding the denial of the Duty refund to the appellant. It was found that the appellant had committed an offence through mis-declaration, resulting in fines and penalties. The appellant's payment of the fines and penalties without contesting their legality, along with the failure to challenge key observations, weakened their position. The forum emphasized that the appellant's actions did not support their claim for a refund, ultimately leading to the dismissal of the appeal. en-us Mon, 12 Jul 2021 00:00:00 +0530 Wed, 14 Jul 2021 06:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409667 The forum dismissed the appeal, upholding the denial of the Duty refund to the appellant. It was found that the appellant had committed an offence through mis-declaration, resulting in fines and penalties. The appellant's payment of the fines and penalties without contesting their legality, along with the failure to challenge key observations, weakened their position. The forum emphasized that the appellant's actions did not support their claim for a refund, ultimately leading to the dismissal of the appeal. Case-Laws Customs Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409667