LABORATORIES VIFOR (INDIA) Vs. THE COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is a revision application to the Government of India under Section 131 of the Customs Act, 1962 (as then applicable) which, in accordance with Section 131 B (2) ibid, is to be proceeded with as if it were an appeal filed before the Tribunal. (It is hereinafter referred to for convenience as ' "the appeal"). After notice had been duly issued, the matter was taken up for hearing on the 11th April, 1983.

(2.) THE case relates to the appellants' claim for refund of Rs. 54,540.50 paid by them as additional (countervailing) duty of Customs on a consignment of non -toxic PVC Compound imported by them. The duty was paid on 17.2.75. Their refund claim was filed on 13.1.78, i.e. well beyond the time limit of 6 months set out in Section 27(1) of the Customs Act. Their claim was therefore rejected by the Assistant Collector as time -barred. This decision was upheld by the Appellate Collector of Customs, Bombay. The appellants then filed a revision petition to the Government of India, which has since been transferred to us.

(3.) TWO main grounds have been advanced in the appeal: