TaxTMI 
TaxTMI 
2014 (10) TMI 506
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....ri Lakshmi Narayan, Advocate, for the Respondent. ORDER Respondents filed a shipping bill on 31-7-2007 for export of 15,700 MTs of Iron Ore Fines in low grade to China. They declared the percentage of iron as 58.5%. The correct rate of duty applicable was Rs. 50/- per MT. However, the appellant was asked to pay duty at Rs. 300/- per MT. Even though in the authorization filed by the Committee of ....
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....en filed. 2. The facts in this case are very peculiar. The assessment is contrary to the law and the declaration filed was not accepted and subject to verification by the Revenue, higher duty was collected. That being the position, the correct procedure to be followed by the appellant was to pay duty under protest, in which case it would have meant that assessment is not final. Further, ther....
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....the respondent did not have any grievance since the refund was sanctioned by the original authority as agreed upon between the two parties as emerging from the letter written by the party. No doubt there is no estoppel in law. At the same time, the officers of customs are also required to follow the law and the refusal to collect correct rate of duty compelling the assessee to pay higher duty itse....