LAWS(BOM)-1996-9-117

RAJU MANSUKHLAL DESAI Vs. UNION OF INDIA

Decided On September 12, 1996
Raju Mansukhlal Desai Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) IT is the contention of the Petitioner that the petitioner imported 'Mono Ethylene Glycol' from 1983 to 1985 under various Bills of Entry. The petitioner has given a list at Exhibit 'B' which clearly reveals that the imports were made during the period from February, 1983 to September, 1985. According to the petitioner, the total number of Bills of Entry is 48. It is the case of the petitioner that the petitioner had paid in all Rs.10,69,823/- as countervailing additional duty on the said import.

(2.) FOR getting refund of the said additional countervailing duty, the petitioner filed 48 refund applications before the 2nd Respondent in the months of August & September, 1990 as per Exhibit'B'. Those applications were rejected by the Assistant Collector of Customs on the ground that they were time-barred. For this purpose, the Assistant Collector of Customs relied upon the decision of the Supreme Court in the case of Union of India Vs. A.V.Narasimhalu, reported in 1983 E.L.T.1534.

(3.) IT is the contention of the petitioner that the Collection of additional countervailing duty was without authority of law and, therefore, the respondents are bound to refund the same. It is also contended that the Petitioner came to know of the order passed by this Court in Appeal No.24 of 1987 in Writ Petition No.2840 of 1986 decided on 26th July, 1990 and, therefore, the present petition was filed.