HERO EXPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) IN the instant appeal, the Assistant Commissioner, Customs, Mumbai has sanctioned the refund of Rs. 12,453/ - (Rupees Twelve Thousand Four hundred Fifty -three only) paid by the importer, vide Cash Receipt No. 2281, dated 26 -2 -2000 against Bill of Entry No. 123715, dated 9 -5 -2000. The Bill of Entry was provisionally assessed and goods were released on execution of ITC Bond supported by 5% Revenue Deposit which is equivalent to Rs. 12,453/ - (Rupees Twelve Thousand Four hundred Fifty -three only), pending the clarification by DGFT, New Delhi as to whether the goods were imported on valid licence or not.

(3.) ON filing appeal by the Department, the Commissioner (A) has set aside the order and allowed the appeal. Hence the appeal by the importer.