SAWANT FISHERIES PVT. LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is a Revision application to the Government of India against Order -in -appeal No. S/49 -679/81 -Air and 5 others dated 26 -9 -1981, passed by the Appellate Collector of Customs, Bombay, which stands transferred to this Tribunal to be disposed of as an appeal presented before it.

(2.) THE appellants as actual users imported Nickel and Nickel Alloy as per B.E. Cash No. 2043 dated 23 -5 -1980. The goods were classified under Chapter 75 of the Customs Tariff and full duty realised from the Appellants. At the material time exemption Notification No. 449/76 -Cus., dated 16 -12 -1976 GSR 926(E) was in force under which Nickel powders and flakes falling within Chapter 75 of the First Schedule to the Customs Tariff Act, 1975 when imported into India were exempt from payment of duty as was in excess of 40% ad valorem. It appears that the appellants and the Department were both not aware of this notification. The appellants applied for refund of excess duty on 21 -5 -1981. The Assistant Collector of Customs, Air Cargo complex, Bombay Airport, Sahar Bombay by his order dated 10 -6 -1981 rejected the application on the ground that it was barred by limitation of 6 months stipulated under Section 27 of the Customs Act* 1962. The order was upheld in appeal by the Appellate Collector Of Customs, Bombay by his order dated 26 -9 -1981, hence the present appeal. 2. At hearing of the appeal, Sh. R.L. Mehta, learned Advocate for the appellants contended that the appellants had imported the goods for their personal use because the goods had been imported against "Actual Users' Licence" and limitation of one year set out in Clause (a) of Section 27(1) would be applicable in the case of the appellants.

(3.) SH . Kunhikrishnan. Departmental Representative on behalf of the respondent defended the order passed by the Customs authorities.