2009 (9) TMI 698

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....til, SC, for the Respondent. [Judgment]. - Heard Sri T.R. Jagadeesh, the learned Counsel appearing for the petitioner and Sri Thomas Mathew Nellimoottil, the learned Senior Standing Counsel appearing for the Central Board of Excise and Customs. 2. The petitioner, a non-resident Indian, who returned home in the year 2006, imported used household articles under the Transfer of Residenc....

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....thereafter filed a revision petition before the Government of India. By Ext. P5 order passed on 26-5-2008, the Government of India reduced the redemption fine from Rs. 1,00,000/- to Rs. 70,000/- and the penalty from Rs. 60,000/- to Rs. 30,000/-. In other words, the liability of the petitioner stood reduced from Rs. 2,00,000/- originally fixed by the Assistant Commissioner to Rs. 1,00,000/- under b....

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....m him that he had a right to obtain refund of the excess sum of Rs. 1,00,000/- remitted by him. It is strange that even though the original order passed by him was modified by the Commissioner of Customs (Appeals) and further modified in revision by the Government, the respondent is declining to give effect to the revisional order. As an officer of the Government of India, the respondent has a dut....