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2013 (11) TMI 448
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....harma, Sr. Standing Counsel, Mr. Karthikey Mahajan, Ms. Shruti Aggarwal, Mr. Ashish Virmani and Ms. Sonakshi Dhiman, Advocates. For the Respondent : Mr. M. P. Devnath, Advocate. ORDER CUS.A.C. No. 21/2013 We have heard learned Additional Solicitor General. He submits that the deposit made may be covered under Section 27 of the Customs Act, 1962, which refers to duty pursuant to an orde....
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.... on the amended provisions. 3. In the present case, it is obvious that the incidence of duty was not passed on to the consumer or third parties as the imports in question were made during the period 17th February, 1998 to 23rd February, 1998 and the show cause notices were issued on 21st September, 2000 and 13th December, 2002. They related to past imports/transactions. The ad hoc payment of Rs....