1983 (4) TMI 163

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....aring today, i.e. on 4-4-1983. 2.  This is a revision application filed under the then Section 131 (now transferred to the Appellate Tribunal under Section 131-B of the Customs Act, 1962) against the Order No. S/3-1196/76, dated 234-9-1976 passed by the Appellate Collector of Customs, Bombay. 3.  In this case, the appellants claimed refund of duty on the goods imported by them after re....

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.... Customs authorities well in advance before the finalisation of their case by the Customs authorities. 5.  Shri Sunder Rajan, on behalf of the respondent stated that the appellants did not comply with the conditions of U.K.-India Trade Agreement Rules as they had not produced the certificate of origin in the prescribed form 'A' and claimed assessment at preferential rate of duty at the clear....