1992 (11) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 129E of the Customs Act, 1962. The dispute is as to the dutiability of two sets of Automatic Compression Reverters with quick return mechanism. The machines are used for manufacturing audio cassettes. The petitioner is engaged in the business of manufacturing cassettes popularly known in the market as 'T-Series Audio Cassettes'. The petitioner claims that the machinery imported by the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r claims an amount of Rs. 1,20,157.39 has become refundable to the petitioner. The respondents, however, have not refunded the said amount. The contention of the petitioner is that the amount of money claimed must be refunded to the petitioner. There is no contradiction to any of the allegations of facts made out on the petition by the respondents. Moreover, the case of the petitioner is that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner under the provisions of Section 129E. The security may be in the shape of deposit with the 'proper officer'. 5. Such deposit should not be treated as payment of duty. The Section itself speaks of the payment as "deposit with proper officer". Therefore, provisions of Section 27 cannot stand in the way of refund of deposit made by the petitioner for preferring an appeal to CEGAT. Section ....