1983 (2) TMI 311 - AT - Customs

Summary

Issues:
1. Refund of excess customs duty paid on import of goods.
2. Condonation of delay in claiming refund under Sec. 27(1)(b) of the Customs Act, 1962.
3. Applicability of Sec. 5 of the Limitation Act to condone delay in refund claims.

Analysis:
1. The appeal was filed seeking a refund of excess customs duty paid on the import of goods. The appellant claimed that the goods were not received as per the initial shipment but were received later in a subsequent shipment. The claim for refund was rejected by the Assistant Collector and the Appellate Collector citing limitation under Sec. 27(1)(b) of the Customs Act, 1962. The appellant sought condonation of the delay and refund of the excess customs duty amounting to &8377;12,913.20.

2. The appellant argued for the condonation of the delay in filing the refund claim under Sec. 5 of the Limitation Act. The appellant contended that statutory tribunals are covered under Sec. 5 of the Limitation Act based on judgments of the Supreme Court and the Madras High Court. However, the Departmental Representative opposed this argument, stating that the Customs Act, 1962 provides a specific period of limitation for claiming refunds under Sec. 27(1)(b), and the delay cannot be condoned by invoking the provisions of the Limitation Act.

3. The Tribunal deliberated on the applicability of Sec. 5 of the Limitation Act to condone the delay in refund claims. It was noted that previous judgments cited by the appellant were not directly relevant to the issue at hand. The Tribunal emphasized that a statutory tribunal, such as the one under the Customs Act, cannot be equated to a civil court for the purpose of condoning delays. Various Supreme Court judgments were cited to support the position that the jurisdiction of civil courts is excluded in matters governed by specific enactments like the Customs Act, and therefore, the Tribunal cannot entertain time-barred refund claims.

4. The Departmental Representative highlighted judgments from the Calcutta High Court and a Special Bench of the Customs, Excise, and Gold (Control) Appellate Tribunal, New Delhi, emphasizing that the Customs Act is a complete code with specific procedures for claiming refunds. The Tribunal concluded that a claim barred under Sec. 27(1) of the Customs Act, 1962 must be dismissed, and a time-barred application cannot be entertained by condoning the delay under Sec. 5 of the Limitation Act. Consequently, the appeal for refund was dismissed.