MOHAN SALES (INDIA) Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed refund claim in pursuance to the order passed by the Tribunal, whereby order passed by the Customs Authority enhancing the value of imported telephones was set aside.

(3.) The adjudicating authority allowed the refund of Rs. 1,71,997/ - and ordered the amount of Rs. 3,40,374/ - to be credited to the Consumers Welfare Fund. The adjudicating authority in respect of the three Bills of Entry held that appellants sold the telephones imported by them on the less price which is not possible.