1984 (2) TMI 101

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.... U.S.P. At the time of clearance thereof the petitioners pointed out to the Customs authorities that the goods were used in the preparation of pharmaceutical formulations and, as such, were exempted from countervailing duty by reason of Notification No. 55/75. By an order dated 22nd March, 1980, the Assistant Collector of Customs assessed the goods to countervailing duty. The petitioners filed an ....

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.... 3. This petition, filed on 17th December, 1980, seeks the quashing of the letter dated 30th October, 1980 and a direction to the Respondents to refund the countervailing duty collected on the 4 latter consignments in the sum of Rs. 21,742.82. 4. There is no affidavit-in-reply. Mr. Presswala, learned Counsel for the Respondents, says that he has no instructions. 5. The citizen cannot be ke....