2001 (12) TMI 298

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....pellant. Shri Ashok Kumar, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by M/s. National Engineering Industries Ltd., the issue involved is whether refund of Customs duty is available to them without challenging the assessment made in the Bill of Entry. 2. Shri K.K. Anand, ld. Advocate, submitted that they had imported rubber seals from J....

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....prayer, Shri Ashok Kumar, ld. DR reiterated the findings as contained in the impugned order. 4. We have considered the submissions of the both the sides. It is not disputed by the appellants that the Bill of Entry was assessed classifying the rubber seals under sub heading 4016.93 of the Customs Tariff Act and no appeal against the said classification was ever filed by the appellants. The ....