DECISION/FINDINGS

1. The complainant Messrs Thal Jute Mills Ltd. is a company listed on the Stock Exchange. It is engaged in the manufacture of jute goods and has a Division which is making car air-conditioners. It is stated in the complaint that in 1996 the CBR introduced the system of pre-shipment inspection of the goods specified in Schedule-I to the Customs Act, 1969 and levied a service charge of 2% on all such goods as specified in the said Schedule Messrs Cotecna and SGS were appointed as the Authorized Agents.2. The levy of pre-shipment inspection fee (PSI) was subsequently declared unlawful by the Hon'ble Supreme Court of Pakistan vide judgment dated 24-2-1999. The complainant-company paid Pre-shipment Inspection Fee @2% amounting to Rs.21,75,399 and Rs.927,612 on imports for jute and Engineering Division respectively during the period from 27-10-1996 to 14-4-1997.3. In the light of the decision of the Hon'ble Supreme Court referred above, the complainant made an application to the Assistant Co...