SIEMENS TELECOM LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellants herein imported mobile phones from M/s. Siemens AG, Germany. In the case of Bill of Entry No. 300549 and 300565 duty was paid on the goods covered by these Bills of Entry on 19 -1 -1996. Claims for refund of duty paid on these two Bills of Entry were filed on 19 -7 -1996. The authorities below have rejected the claim on the ground of limitation, holding that the refund applications have to be filed at least one day before the expiry of six months and not even on the date of expiry of six months, in terms of Section 27 of the Customs Act.

(2.) WE have heard Shri L.P. Asthana, learned Counsel who submits that the date of payment of duty is permitted to be excluded while computing the period of limitation and after excluding that date, the time limit for filing the refund claim is upto 19 -7 -1996 and the claims have been filed on that date and therefore, should have been considered on merits and should not have been dismissed as time barred, having regard to the language of Section 27 itself as well as Section 9 of the General Clauses Act.

(3.) LEARNED SDR reiterates the findings contained in the impugned order.