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Issues involved: Refund of excess Customs duty paid by the appellant in respect of ship's bunkers consumed during coastal run without challenging the finally assessed bill of entry.
Summary: Issue 1: Time limit for filing an appeal against the assessed bill of entry. The appellant contended that the bill of entry was finalized on 17-7-2002 but handed over to them only on 28-1-2003, after the period for filing an appeal had expired. They argued that the refund should be allowed regardless of not filing an appeal against the assessed bill of entry. The Tribunal found no merit in the appellant's contention, stating that the time limit for filing an appeal starts running from the date of communication or receipt of the order by the assessee. Since the bill of entry was served on 28-1-2003, the appellant had the opportunity to file an appeal but failed to do so. Citing the decisions of the Hon'ble Supreme Court in the case of M/s. Priya Blue Inds. Ltd. and the Larger Bench decision of the Tribunal in the case of CC (Imp.), Nhava Sheva v. Eurotex Industries & Exports Ltd., the Tribunal rejected the appeal and disposed of the cross-objection accordingly. *(Pronounced in Court on 18-2-2008)*
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