BAKUL CASHEW COMPANY. Vs. ASST. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) We think the learned Judge was right in the view that he took. Under S.4 of the Finance Act 14 of 1971 certain regulatory duty of excise was imposed on the import of cashew nuts. Under the terms of a notification exemption from the duty thus imposed could be earned under certain terms and conditions. The relevant notification dated 20th April 1972 reads as follows

(2.) S.27(1) of the Customs Act in so far as it is relevant provides:

(3.) On the question as to whether the application had been made within time, we agree with the learned Judge, on the dates mentioned and the facts disclosed. There is also insuperable obstacle against the appellant in claiming refund of duty. This was plainly and fairly recognised by counsel for the appellant himself. In order to earn exemption under the terms of the notification, the appellant has to comply strictly with the conditions and the terms imposed by the notification. That notification requires, inter alia, that the importer executes a bond with such surety or sufficient security and undertaking the three conditions mentioned under clauses (a) to (c) of the proviso to the notification. No such bond was executed and no security was offered as required by the terms of the notification. Clearly therefore the appellant was disentitled to the exemption and the claim for refund was, on that ground again, unsustainable. We see no ground to interfere with the judgment of the learned judge. We dismiss this appeal with no order as to costs.