2018 (12) TMI 27

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....ndent/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 45/2010 (H-II) Cus, dated 16.07.2010. 2. Heard both sides and perused the records. 3. Appellants herein had imported the goods and filed bill of entry No. 003336, dated 01.09.2005. On examination, it was found that the container had declared items as well as non declared....

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.... and penalty. Aggrieved by such an order, an appeal was preferred to the Tribunal. The Tribunal by its final order No. 125 to 128/2008, dated 19.02.2008, remanded the matter back to the adjudicating authority to reconsider the issue of valuation of declared goods by considering the actual insurance paid and in respect of not declared items, consider the Chartered Engineer's certificate. The Tribun....

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....authority in Order-in-Appeal No. 65/2009 (H-II) Cus, dated 16.10.2009 (in para No.4). The first appellate authority upheld the Order-in- Original but reduced the redemption fine and penalty imposed. Against this Order-in-Appeal dated 16.10.2009, no appeal has been preferred. 4. Appellants subsequently filed a refund claim for the refund of the amount as paid in excess. They filed the refund cla....