https://www.taxtmi.com/caselaws?id=44690 The Court ruled in favor of the petitioner, emphasizing that the imported goods were entitled to complete exemption under the Customs Duty notification. The Assistant Collector of Customs was found to have erred in assessing and collecting duty, leading to the petitioner's right to seek a refund for duty paid under a mistake of law. The Court directed the petitioners to apply for refunds within a specified period, highlighting the importance of adhering to procedural requirements under the Customs Act. en-us Mon, 06 Jan 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44690 The Court ruled in favor of the petitioner, emphasizing that the imported goods were entitled to complete exemption under the Customs Duty notification. The Assistant Collector of Customs was found to have erred in assessing and collecting duty, leading to the petitioner's right to seek a refund for duty paid under a mistake of law. The Court directed the petitioners to apply for refunds within a specified period, highlighting the importance of adhering to procedural requirements under the Customs Act. Case-Laws Customs Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44690