FCI Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) These three appeals of Food Corporation of India raise a common issue. That issue is whether Ammonium Chloride imported by them were eligible for exemption in terms of ad hoc exemption Order No. 404, dated 29 -9 -75 of the Government of India.

(2.) The ld. Counsel representing the appellants submits that the ad hoc exemption Order No. 404, dated 29 -9 -75 of the Government of India related specifically to the import of 30,000 M.T. of Ammonium Chloride mentioned in that order. However, the impugned order rejected the refund application of the appellants on the ground that goods had already been imported prior to the issue of the ad hoc exemption order and for that reason the goods are not covered by the order. During the hearing of the case, the ld. DR also took us through the order in original to show that refund claim was time -barred inasmuch as the claim was originally made based on certain other ad hoc exemption order which did not relate to the goods in question and the relevant ad hoc exemption order was produced only much later.

(3.) It is the contention of the ld. Counsel for the appellants that the impugned order is grossly illegal inasmuch as it has been issued contrary to the order passed by this Tribunal with regard to the same ad hoc exemption order vide CEGAT Order No. 94/84, dated 20 -2 -84 [1984 (17) E.L.T. 180 (Tribunal)]. The ld. Counsel pointed out that the facts of the present case were identical to that of Order No. 94/84, inasmuch as, the goods had already been imported and the ad hoc exemption was issued several months after the landing of the goods. Ld. Counsel pointed out that the CEGAT had held in that case that refund application had been filed within the time limit provided under the Customs Act even though the ad hoc exemption order was of a later date and was filed subsequently. The ld. counsel emphasised that the rejection of the present application under the impugned order was in complete disregard of the Tribunal's decision and cannot be sustained.