2010 (3) TMI 547

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....bs from Srilanka and as per the import policy, goods imported from Srilanka under Indo Srilanka Free Trade Agreement, basic customs duty is exempted. Customs duty was assessed on the petitioner, taking basic customs duty at the rate of 10%. According to the petitioner, the request to rectify the mistake was not agreed to by the respondent and hence this writ petition has been filed seeking for var....

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....see did not challenge the assessment order, the refund claim cannot be maintained. According to the petitioner, no other reason is stated as to why the benefit of Indo Srilanka Free Trade Agreement is not extended to the petitioner. Even though Ext. P6 legal notice was issued, by Ext. P7 a reply was given rejecting the claim. 3. The respondent has filed a counter affidavit. The stand of the respo....