2004 (6) TMI 544

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....r the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appellant imported a consignment of Magnetic Type Liquid Level Gauges falling under Chapter 90 of Customs Tariff Act, and cleared the same on payment of duty. This was in the year 1995. Later the appellant realised that he ought not to have paid the duty as the goods were ex....

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....ds that the above said two conditions are not satisfied in the appellants' case and they are, therefore, not entitled to the benefit of Notification No. 276/92. Their refund claim for Rs. 1,40,209/- being the duty paid on the consignment was rejected. 3. Heard both sides. 4. A perusal of the documents filed by the appellants before the lower appellate authority indicates clearly th....