SRINIVASA MULTIPLE INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is the same in all the four writ petitions and it is a partnership firm. They imported the following consignments of steel strips:-- <TAB> --------------------------------------------------------------------------- Sl. No. Bill of Entry No. Date Name of Ship Value --------------------------------------------------------------------------- Rs. 1. C 33 03.04.1981 Elena Spsova 3,60,900 2. C 633 19.11.1981 Indian Ventrure 82,629 3. C 177 07.01.1982 Vishva Jyothi 5,35,703 -----------------------------------------------------------------------------</TAB>

(2.) The petitioners contend that they were not aware of the correct duty payable and the terms of the notification No. 107/77, which says if the sheets are below 500 mm. they should be classified as strips. They became aware of the position only in August, 1982, when the Collector of Customs in an order made in No. S. 49/Misc.78/82-Cr.III/passed in July, 1982 held that similar imported goods were eligible for the concessional rate of duty under notification No. 107/77. The petitioners therefore filed an application under Section 130 of the Customs Act and claimed a total sum of Rs.48,083.40 in respect of all the three bills of entry. The applications were rejected by the Assistant Collector on the ground that they were barred by limitation under Section 27 of the Customs Act, on 11.11.1982. On appeal, the Appellate Collector also confirmed the view of the Assistant Collector. Inasmuch as the statutory authorities are bound by the provision of the Customs Act, the petitioners contend that there was no use of filing any further appeal. Therefore the petitioners have come forward with these writ petitions. W.P.No. 7532 of 1983 is to quash the order of the Appellate Collector dated 17.2.1983. The other three writ petition seek writs of mandamus to direct the third respondent to refund the amounts paid in excess in respect of each of the bills of entry W.P.No. 7533 of 1983 is to refund Rs.36,090 under bill of entry C.35. W.P.No. 7534 of 1983 is to refund of Rs.8262.90 under bill of entry C.633. W.P.No. 7535 of 1983 is to refund of Rs.3730.50 under bill entry C.177.

(3.) The contention of Mr. E.S. Govindan, learned Counsel for the petitioners is based on opinion expressed by the Supreme Court of India in Miles India Limited v. Assistant Collector of Customs (1987) 30 ELT 641. In that case also it was confirmed that the refund applications under Section 27(1) of the Customs Act, were barred by limitation. But the Supreme Court observed: