2007 (12) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anctioned on merits but the amount has been directed to be credited to the consumer welfare fund under Section 27 of the Customs Act, 1962, instead being paid to the appellants herein on the ground that the appellants did not discharge the burden cast upon them to show that they have not passed on the incidence of duty on the imported goods to their buyers/customers. The appeal arises out of such ....