2011 (1) TMI 783

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.... 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 40,000 2. Brief facts of the case are that the applicants arrived at CSI Airport, Mumbai from Yeman on 23-3-2008 and brought with her cigarette....

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....s 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 Hon'ble High Court, Mumbai, in the case of one Mr. Shabbir Ahmed Abdul Rehman reported in 2009 (235) E.L.T. 402 (Bombay), has allowed the sale proceeds of goods af....