2002 (7) TMI 478

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....hri A.K. Pandit, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants filed a bill of entry for home-consumption dated 8-9-99 for clearance of Dry Seal for the Gas Holder along with supported documents. The said bill of entry was assessed to Customs Import Duty on the basis of the documents and the duty was accordingly paid by the appellants. Thereafter, at the....

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....-12-99, in terms of the provisions of Section 23 of the Customs Act, 1962 and also applied for relinquishment of the goods. The said refund claim of the duty paid by the appellants has been rejected by the authorities below, vide the impugned Orders which are appealed against before us. 2. We have heard Shri B.N. Chattopadhyay, learned Consultant for the appellants and Shri A.K. Pandit, le....

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....case, further relying upon a precedent decision of the West Regional Bench, Bombay, has held that the importer is entitled to proportionate remission of duty in respect of the goods short-supplied even where the entire duty stands paid by him. To the similar effect, is the another decision of the Tribunal in the case of Hindustan Petroleum Corporation Ltd. v. Collector of Customs, Bombay reported ....