2005 (5) TMI 531

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....r the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the refund of duty to the appellants. 2. The facts are not much in dispute. The appellants imported one consignment of cosmetic goods. They filed Bill of Entry dated 11-4-2000 for the clearance of those goods. The competent authority assessed t....

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.... below. 4. The contention of the ld. Counsel is that the title to the goods could be relinquished under Section 23 of the Customs Act, by the appellants at any time, before passing of the order under Section 47 of the Act, therefore, their refund claim could not be rejected. But in my view, this contention of the Counsel is misconceived. The order assessing the customs duty payable on the ....