BABOOBHAI PATEL AND CO Vs. UNION OF INDIA

JUDGEMENT

(1.) On 21st January 1980 the petitioners imported a consignment of Sorbitol Liquid 70%, U.S.P. At the time of clearance thereof the petitioners pointed out to the Customs authorities that the goods were used in the preparation of pharmaceutical formulations and, as such, were exempted from countervailing duty by reason of Notification No. 55/75. By an order dated 22nd March 1980, the Assistant Collector of Customs assessed the goods to countervailing duty. The petitioners filed an appeal. On 25th July 1980 the Appellate Collector of Customs allowed the appeal and directed refund of the countervailing duty which had been collected.

(2.) In the meantime, the petitioners imported four other consignments of the goods and countervailing duty was levied and paid thereon. By their Refund Application dated 31st July 1980 the petitioners applied for refund of the countervailing duty collected and based the claim for refund upon the appellate order dated 25th July 1980. On 30th October 1980, the Assistant Collector of Customs, Refund Department, wrote to the petitioners

(3.) This petition, filed on 17th December 1980, seeks the quashing of the letter dated 30th October 1980 and a direction to the Respondents to refund the countervailing duty collected on the 4 latter consignments in the sum of Rs. 21,742.82.