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1. Calculation of customs duty and countervailing duty on imported goods. 2. Application for refund of excess duty paid. 3. Time-barred application for refund. 4. Jurisdiction of customs authorities to recover excess duty. 5. Legal remedy sought through writ of certiorari and mandamus. Analysis: The judgment involves the case of a company, now known as Messers. Madras Electrical Conductors (Private) Limited, importing electrolytic aluminum wire bars and facing issues related to the calculation of customs duty and countervailing duty. The company imported goods under bill of entry No. D-1796, dated 17th June 1967. The assessing officer calculated customs duty at 15% of the value of the goods and countervailing duty at a specific rate per metric ton. However, a government notification had reduced the countervailing duty rate, which was not considered during the assessment process. The company later applied for a refund of the excess duty paid, amounting to &8377; 11,952.84, as per the reduced rate mentioned in the notification. The application for a refund was initially dismissed by the Assistant Collector of Customs, Madras, citing it as time-barred under section 27 of the Customs Act, as it was filed more than six months after the payment of the duty. Subsequent appeals to the Appellate Collector of Customs and a revision petition to the Government of India were also unsuccessful. The company then approached the High Court under article 226 of the Constitution of India seeking the quashing of the orders and a direction for the refund of the excess duty. The High Court noted that while the application for refund was indeed time-barred, the recovery of excess duty by the customs authorities was in contravention of the government notification, making it without jurisdiction. The court referred to a judgment by the Gujarat High Court and a decision by Ramaprasad Rao, J., supporting the company's claim for a refund. Consequently, the High Court partially allowed the petition, directing the respondents to refund the sum of &8377; 11,952.84 to the company through a writ of mandamus. The court upheld the time-barred aspect of the application but acknowledged the company's entitlement to the refund based on the jurisdictional issue. In conclusion, the judgment addresses the discrepancies in duty calculation, the time-barred nature of the refund application, and the jurisdictional aspect of the customs authorities' actions. It provides legal remedies through writs of certiorari and mandamus, ensuring the company receives the rightful refund while leaving the parties to bear their own costs.
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