2007 (3) TMI 153

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....ills of Entries for clearance of several consignments which were assessed provisionally on payment of Revenue Deposit along with appropriate Customs Duty as Gatt Valuation Cell of the Customs House, Mumbai was investigating whether invoice price was influenced by the relationship between the appellants and the suppliers. The Gatt Valuation Cell vide his Order No. S/9- 248/Gatt/94 GVC, dated 17-6-2....

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....enrichment is not applicable to the revenue deposit during the course of investigation and especially where the payment of any additional duty is not involved on finalization of the assessment. In this context, he relied upon Motor Industries Company Ltd. v. Commissioner of Customs, Chennai - 2005 (188) E.L.T. 315 (Tri Bang.). In Para 6 of the judgment, it is observed as follows: "We have gone ....