1997 (7) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st March, 1986 passed by the Collector of Customs (Appeals). Respondent No. 3 herein, rejecting the claim for refund preferred by the petitioners. 2. The short question raised by Mr. C.N. Korde, learned Counsel for the petitioners, is that the Bill of Entry was dated 22nd June, 1984 and as such the rates of Customs Duty as prevailing on that date would be applicable. However, the Customs Depart....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1984. The petitioners have not averred or brought any material to discredit the statement nor have they questioned the bona fides or good faith of the respondents. We, therefore, accept the statement of the Customs Department as communicated, which is on the basis of official record and we do not propose to go into the question as raised by the learned Counsel for the petitioners. 4. During the....