1980 (10) TMI 61 - HC - Customs

Summary

Issues:
1. Refund of customs duty on missing imported goods.
2. Appeal process under Section 128 of the Customs Act, 1962.

Detailed Analysis:

Issue 1: Refund of customs duty on missing imported goods
The petitioner imported three cases of broaches from West Germany, and upon arrival at Bombay Docks, the custom duty was assessed and duly paid. However, the cases were found missing when the clearing agents went to take delivery. The petitioner reported the missing cases to the Enquiry Officer and obtained a shortage certificate from the Bombay Port Trust. Subsequently, a claim for refund of the duty was filed under Section 13 of the Customs Act, 1962. The claim was rejected by the Assistant Collector of Customs, leading to the petitioner filing an appeal under Section 128 of the Act. The judgment highlighted the importance of providing sufficient cause for delay in filing the appeal and the need for a proper consideration of the material on record explaining the delay.

Issue 2: Appeal process under Section 128 of the Customs Act, 1962
The petitioner received a copy of the order rejecting the refund claim on June 28, 1967, and filed an appeal on September 16, 1967. However, the appeal was initially returned by the Central Board of Revenue, New Delhi, stating that it should have been addressed to the Appellate Collector of Customs, Bombay. The petitioner then re-filed the appeal, explaining that the order itself mentioned filing the appeal with the Collector of Customs, Central Board of Revenue. The Appellate Collector of Customs, Bombay, dismissed the appeal as time-barred, citing lack of a satisfactory explanation for the delay. The judgment emphasized the discrepancy in the information provided regarding the appellate authority and the need for a proper consideration of the circumstances leading to the delay in filing the appeal. Ultimately, the impugned order was quashed, and the appeal was directed to be heard on merits after giving the petitioner an opportunity to be heard.

In conclusion, the judgment addressed the issues of refund of customs duty on missing imported goods and the appeal process under Section 128 of the Customs Act, 1962. It emphasized the importance of providing a sufficient cause for delay in filing the appeal and ensuring a proper consideration of the circumstances leading to the delay. The judgment quashed the impugned order and directed the Appellate Collector of Customs, Bombay, to hear the appeal on merits in accordance with the law.