1998 (2) TMI 349

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....ndent. [Order per : K.S. Venkataramani, Member (T)]. -  The appeal is directed against the order of the Commissioner of Customs (Appeals), Mumbai by which the Commissioner (Appeals) has allowed the respondents' appeal. The respondents are not present and have requested for decision on merits. 2. The facts are that the respondents imported parts of calculator (instruction manual)....

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....e the refund is admissible but since they have not proved that the duty incidence has not been passed on to any other person, the Assistant Commissioner directed that the refund amount of Rs. 38,326/- be credited to Consumer Welfare Fund under Section 27 of the Customs Act, 1962. The appeal against the Assistant Commissioner order was allowed by the Commissioner (Appeals) who found that the Charte....

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.... directed that the amount be deposited in the Consumer Welfare Fund in the absence of evidence to prove that the duty burden has been borne out by the respondents only. On perusal of the record, we find that the Assistant Commissioner was justified in seeking documentary evidence to back up the Chartered Accountant certificate because the certificate itself seems to have been based on checking of ....