TaxTMI 
TaxTMI 
1991 (9) TMI 87
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....mus commanding the respondents Collector of Customs and Union of India to refund a sum of Rs. 13,53,169.03 stated to be excess amount of duty of customs realised from the petitioners and also for an injunction restraining the respondents from cancelling the personal bonds, in respect of 17 consignments. The petitioner imported during the period February 1985 to September 1985 30 consignments of lo....
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....e paid by the petitioner. In view of the excessive high rate of demurrage per day and to avoid such liability towards demurrage charges, the petitioner contended that it had no alternative but to deposit the duty of customs. The petitioners contended that neither there was any chemical test nor any material disclosed as the basis of assessment of the said consignments at such higher rate than the ....
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....vit it indicate that there are disputed question of facts which cannot be gone into and finally decided by way of writ petition. The alternative remedy available under the Customs Act has not yet been complied with nor any explanation has been given as to why the petitioner has abandoned the regular course of preferring an appeal if aggrieved by such provisional assessment order. In respect of som....
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....ng the final assessment, but are there any statutory limits prescribed for finalisation of provisional duty bonds executed under Section 18 of the Customs Act read with relevant customs regulations? The petitioner itself has amended the value for the purpose of enhancement and at no point of time he raised any objection to such enhancement of value either orally or in writing. Nor did he demand an....