Department Illegally Retains Deposit, Delays Refund; Violates Customs Act and Ignores Board Directives. Interest on Delay Sought.

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....Interest on account of delayed sanctioned of refund - The amount of deposit during investigation has been taken illegally and retained by the Department due to callous attitude of the departmental officer including that of Commissioner (Appeals), who has acted contrary to provisions of Customs Act and also against the directions given by the Central Board of Customs and Excise.....