1983 (1) TMI 256

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....ORDER [Shri K.S. Dilipsinhji and Harish Chander]. - This is a matter transferred under Section 131-B(2) of the Customs Act, 1962. The Appellants have asked for refund of duty paid by them amounting to Rs. 23,316.32 on one parcel of motor vehicle components imported by flight No. AI-190-Ex BA of 6-3-1979. The appellants have clarified the ground that the claim lies under Section 13 of the Custom....

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....e goods were available for examination and that out-of-charge order by the Customs officer has not been given. They therefore submit that the conditions for the grants of refund under Section 13 of the Customs Act are satisfied and the entire amount of Rs. 23,316.32 be refunded to them. 2.  The department has raised the objection for the grant of refund on the ground that the letter from M....