MANSUKHLAL CHHAGANLAL DESAI Vs. UNION OF INDIA

JUDGEMENT

(1.) DURING the years 1979-1980 the petitioner imported zip fasteners, snap fasteners, glass beads and glass chattons and filed 70 Bills of Entry in respect thereof. He paid 100% Customs Duty, 20% Auxiliary Duty and 8% Additional Duty upon the imports.

(2.) THE petitioner then preferred refund applications on the ground that the imported goods were covered by Chapter 17. 18/10 of the Tariff Act and Exemption Notification No. 29 of 1979 dated 10th February 1979. The refund claims were, originally, dismissed on the ground that they were time-barred. The petitioner filed writ petitions in this Court. Counsel for the respondents stated that the dismissal orders would be withdrawn and the refund applications would be reconsidered both as regards the time-bar and on merits.

(3.) THE petitioner was then heard again on his refund applications. They were rejected by the 3rd respondent on the ground that glass beads were used in artificial jewellery and were not exclusively embellishments for leatherwear; similarly, snap fasteners and zip fasteners were not embellishments as they were only used as fasteners. This writ petition impugns the order of the 3rd respondent.