NEO PLASTIC INDUSTRIES Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) By this petition petitioners have prayed that respondent Nos. 1 and 2 be directed for refund of excess wharf rent amounting to Rs. 60,960/- to the petitioners alongwith interest.

(2.) Petitioners have imported 1050 bags (68 m3) Acrylic Plastic Scrap per SS STETNHOFT covered under Bill of Entry No. 1-664, dated 11th October, 1985 Lot No. 420/85, Line No. 88 and for clearance of the said goods duly appointed M/s. Harshad Rayn. Doshi of 51, Ezra Street, Calcutta, who are operating as Customs Clearing and Forwarding Agents. The said imported goods arrived at Port of Calcutta on or about 20th August, 1985. The clearing agent who was engaged as clearing agent of the petitioner for clearing the consignment of goods, as aforesaid, could not clear the said consignment within a reasonable time as the said consignment was detained by the customs authorities for special examination under Section 70 of the Customs Act, 1963 between the period from 23rd August, 1985 to 1st November, 1985 for a total period of 42 days. On 30th November, 1985 Assistant Collector of Customs for Appraisement-II issued a wharf rent exemption certificate being No. S-206-406/85-AII Serial No. S-42-227/85-AII, dated 13-11-1985 for 42 days. Petitioner had paid Rs. 1,48,240/- and Rs. 2,360/- against two bills. Then the petitioners have moved the application in December, 1985 for refund of Rs. 60,960/-towards the excess rent paid for the period which was exempted for special examination by the customs authorities. But no refund has been made by the authorities so far.

(3.) Counsel for the petitioner submits that when the exemption certification is issued for a particular period and for that when the rent has been paid that should be refunded. He drew my attention to the Exemption Certificate Annexure-I and also the application of the petitioners dated 6th December, 1985 for refund.