Petitioner (Fraud Victim) entitled for refund of Customs duty paid in good faith

Innomit Mineral Projects Pvt Ltd. Vs Additional Commissioner of Customs (Madras High Court) The petitioner appears to be a victim of the chinese exporter. The petitioner had made a victim of fraud. The petitioner therefore, seek refund of the customs duty paid at the time of filing of Bill of Entry under the self assessment procedure under the Customs Act, 1962. After the Customs duty was paid, when the petitioner and the Customs Department inspected the imported goods, it was found that the Chinese Exporter imported Chalk Powder, Caustic Soda and Industrial Salt and instead of Remelted Lead I...