AdvertisementJohn Miranda Vs Commissioner of Customs (CESTAT Mumbai) The appeal was filed by Shri John Miranda against the Order-in-Appeal dated 29.06.2022 whereby the Commissioner of Customs (Appeals), Mumbai-I upheld rejection of his refund claim for Rs.3,00,000/-. The amount had been deposited through a demand draft dated 30.07.2008 during a Directorate of Revenue Intelligence (DRI) investigation concerning alleged undervaluation of imported electronic goods. The appellant stated that the deposit was made on account of M/s Surya Trading and that another demand draft of an equal amount had been deposited...