1990 (12) TMI 94

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....that the purported assessment of the imported cable impregnating compound non-draining N.D. 359 and N.D. 304 under Tariff Item No. 38.01/19(1) of the Customs Tariff Act, 1975 has been made wholly without jurisdiction and contrary to the Customs Act, 1962 and that the excess duty realised is without authority of law. The petitioner has further prayed for a declaration that the said cable impregnati....

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.... Roy Chowdhury, appearing for the petitioner, has drawn my attention to an unreported Judgment of this Court, delivered by Monoranjan Mallick, J. on May 30,1989 in Matter No. 91 of 1984 since reported in 1990 (49) E.L.T. 342 (Cal.) [The Indian Cable Co. Ltd. v. Customs, Excise & Gold (Control) Appellate Tribunal & Others]. From the said judgment, it appears that similar point as has been in the in....

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.... in the said writ proceedings in Matter No. 91 of 1984 reported in 1990 (49) E.L.T. 342 (Cal.) [Die Indian Cable Co. Ltd. v. Customs, Excise & Gold (Control) Appellate Tribunal & Others} I allow the instant writ petition and make the rule issued herein absolute in terms of prayers (a), (b), (c) and (d) of the writ petition. The respondents shall refund the said sum of Rs. 4,40,006.19 with interest....