SUHAS CHANDRA SEN, J.

( 1 ) THIS application has been made for refund of money deposited by the petitioner under Section 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 falls under Tariff Heading No. 84:44. 48. The contention of the Customs Department was that the cassettes were classifiable under Tariff Item No. 81. 59. The petitioner went up on appeal against the aforesaid order dated October 15, 1984 passed by the Collector of Customs, Calcutta. The Appellate Tribunal ultimately held that there was no justification for classifying the goods in question under Item 84. 58.

( 2 ) AS a pre-condition for filing the appeal, the petitioner had made a deposit of the disputed amounts under the provisions of Section 129e of the Customs Act, 1962. The petitioner now claims for refund of the said amount and also the amount of penalty deposited b

Click Here to Read the rest of this document