KESHARI STEELS Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) THE Petitioners imported Copper Moulds Tubes for steel casting machines and paid Customs Duty on the Bill of Entry dated 11th January, 1985. In the month of July, 1985, the Petitioners received from the Assistant Collector of Customs, Group H, letter dated 1st July, 1985, stating that there was excess recovery of Rs. 25,136. 10 by the Department and that, therefore, the Petitioners should approach the Customs Authorities within the prescribed time limit as mentioned in the Customs Act, 1962 (here-inafter referred to as the "act" ).

(2.) SUBSEQUENTLY, the Petitioners filed Refund Application on 29th July, 1985. That application was rejected by Order dated 8th August, 1985, on the ground that it was beyond the period of time as prescribed under Section 27 of the Act. The Appeal filed before the Collector of Customs (Appeals) Bombay, was also dismissed on 13th March, 1986 (Exhibit 'd' to the Petition ). Against that Order, the Petitioners preferred Appeal before the Customs, Excise and Cold (Control) Appellate Tribunal. That Appeal was also dismissed on the ground that it was beyond the period of 6 months, as prescribed under Section 27 of the Act.

(3.) THE learned Counsel appearing on behalf of the Petitioners vehemently submitted that the Order passed by the Authorities below is, on the face of it, illegal and erroneous, because the Petitioners have not asked for any refund on the ground that the Petitioners had illegally or wrongfully paid the Custom Duty. The Petitioners had made an application for recovery of Rs. 25,136. 10 as pointed out by the Audit Department on the ground of error in calculation. That application was filed within 17 days from the receipt of the letter dated 1st July, 1985. Learned Counsel, therefore, submitted that the Competent Authority ought to have referred to Section 154 of the Act, which empowers it to correct arithmetical error arising in the order or omission made by the officer.