https://www.taxtmi.com/caselaws?id=46427 The appeal was allowed, setting aside the order of the single Judge. All proceedings stemming from the notice issued under Section 130 by the Collector of Customs were annulled. The petitioner was not entitled to a refund of customs duty as the goods remained assessed under Item 62(2) ICT. The bank guarantee provided by the petitioner was released, with no costs ordered. en-us Fri, 22 May 1992 00:00:00 +0530 Sat, 17 Jul 2010 18:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46427 The appeal was allowed, setting aside the order of the single Judge. All proceedings stemming from the notice issued under Section 130 by the Collector of Customs were annulled. The petitioner was not entitled to a refund of customs duty as the goods remained assessed under Item 62(2) ICT. The bank guarantee provided by the petitioner was released, with no costs ordered. Case-Laws Customs Fri, 22 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46427