2010 (5) TMI 723

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....nt. ORDER Vide the impugned order, the Commissioner of Customs (Appeals) has rejected the claim of the assessees for refund of Rs. 4,36,157/- paid on pet food for the import of which Bills of Entry were filed on 17-3-2006 and which goods were permitted to be re-exported as the Department of Animal Husbandry, Ministry of Agriculture prohibited import of pet food and cancelled all import permi....

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....n imported into India and therefore no fault can be found with the impugned order which is in accordance with the provisions of Section 27 of the Customs Act, 1962. 3. I have carefully considered the rival submissions. The goods have been brought into India from outside India as seen from the fact that the consignments could not be released from the port. "Import" has been defined under Section....