1988 (7) TMI 76

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....e Assistant Collector of Customs, Calcutta on the 19th June, 1987, by which the said Assistant Collector of Customs rejected the claim of the petitioner for refund of customs duty of a sum of Rs. 88,821.16 P. for survey shortage of 9246 kgs. Against the consignment in question. The petitioner went in appeal against the said order of the Collector of Customs - Mr. C.K. Gopalakrishnan, Collector of ....

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....nd establish that there exists a case for grant of refund or not". He also directed that the Customs House to do the needful in this regard. Neither of the parties are challenging the above order. It has been submitted on behalf of the petitioner that the effect of the said order is that he has won in the appeal before the Collector of Customs and as per the said appellate order he is entitled ....

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....wants to contend that the appeal has been finally disposed of. The form in which the order has been passed gives an impression as if the appeal has been disposed of. It is for the petitioner to decide his future course of action as to whether he wants to apply before the said Appellate Authority for further directions if the matter has not been finally disposed of or for review of the order. The p....