1995 (11) TMI 196

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....the Respondent. [Order per : Justice U.L. Bhat, President]. -  Respondent in the appeal (which has since been disposed of) has filed this application praying that the Tribunal may direct the Commissioner of Customs, New Delhi, Assistant Commissioner of Customs (Refund), Indira Gandhi Airport, New Delhi and Assistant Commissioner of Customs (Refund), I.C.D. TKD, New Delhi, to implement t....

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....ules for all imports prior to 16-8-1988 and thereafter by 4.3%. The appellant's appeals challenging these orders before the appellate authority [Collector (Appeals)] were allowed. According to appellate authority the invoice price is to be accepted for purposes of valuationn though provisionally. The Department filed Appeals No. E. 566/94-A and E. 567/94-A in this Tribunal against the order passed....

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....but is not refunding the balance amount due, pending a clarification sought by that authority from the Central Board of Excise and Customs. Learned Counsel states that since then the Board has written to the Customs authority at New Delhi that it is unnecessary to seek clarifications from the Board. It is in these circumstances that the applicant seeks directions against the authorities at New Del....