INTERNATIONAL ELECTRONICS MFG CO Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners imported synthetic waste between November, 1983 and January, 1984. The waste was assessed by the customs authorities under item 18IV of the Central Excise Tariff and an amount of Rs. 21,39.122 was collected from the petitioners as and by way of additional duty.

(2.) On 4th October, 1984, 7th October, 1984 and 12th October, 1984, the petitioners' advocate made claims for refund of the additional duty paid on the basis of a judgment and order of the Collector of Customs (Appeals), New Delhi, by which it was held that synthetic waste did not fall within the purview of item 18IV. The claims were rejected on 3rd December, 1984 on the ground that they were not received within 6 months from the date of payment of duty. The appeals filed against this order were dismissed upon the same ground.

(3.) This petition seeks the quashing of the orders dated 30th October, 1984 and 3rd December, 1984 and the orders in appeal.