2011 (1) TMI 783

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....nbsp;       Cigarettes RF PP 1 2 3 4 5 6 7               1. Ms. Amena Mohd. 371/17/B/10-RA Dated 18-3-10 26/Mumbai- III/2010 dt. 17-2-10 Air Cus. 7R/09 dated 28-5-09 Passed by AC (Refund) Airport Mumbai 2,42,800 60,000 20,000 2. Ms. Saroq Ali Ahmed 371/18/8/10-RA Dated 18-3-10 27/Mumbai- III/2010 dt. 17-2-10 Air Cus. 6R/09 dated 28-5-09 Passed by AC (Refund) Airport Mumbai 1,02,200 35,000 20,000 3. Ms. Anhar Ameen Mohd 371/19/B/10-RA Dated 18-3-10 28/Mumbai- III/2010 dt. 17-2-10 Air Cus. 8R/09 dated 28-5-09 Passed by AC (Refund) Airport Mumbai 1,54,700 55,000 40....

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....appeal before the jurisdictional Commissioner of Customs (Appeals), Mumbai who rejected the same. 6. Being aggrieved and dis-satisfied with the orders of the Commissioner of Customs (Appeals), CSI, Mumbai, the applicants filed revision application before the revisionary authority under Section 129DD of Customs Act, 1962 mainly on the following grounds. 6.1 The Ld. Revision Authority has allowed the re-export of the goods; therefore, the deduction of duty amount in this case is totally unjustified. 6.2 The question of duty does not arise in this case as the same Assistant Commissioner of Customs (Refunds) has granted refund of sale proceeds of goods, without deducting duty amount, in other cases. 6.3 That the ....