1990 (1) TMI 202

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....mber (T)]. - This is an appeal directed against the order of the Collector (Appeals) bearing No. S/49-27/84 Misc. dated 28-2-1984. 2. Shri Nambiar requested for adjournment. However, after hearing Shri Mondal and perusing the records, we felt that the appeal can be disposed of without the presence of the appellants and accordingly we proceed to dispose of the appeal without granting the adjourn....

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....hich came to be rejected on the ground that the case does not fit within the scope of Sec. 27 of the Customs Act and the appellants should have claimed the benefit under Sec. 74 of the Customs Act. When the matter was taken up in appeal, before the Collector (Appeals), the appeal was also rejected for the very same reason. 4. Heard Shri Mondal. He did not dispute the facts referred to above. His ....

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....s to Sec. 74. Sec. 27 reads as below:- "Any person claiming refund or any duty paid by him in pursuance of an order of assessment made by an officer of customs lower in rank than an Assistant Collector of Customs may make an application for refund of such duty to the Assistant Collector Customs." 6. From the above it is clear that any duty paid by the importer in pursuance of an order of assessm....