1986 (5) TMI 36 - HC - Customs

Summary

Issues:
1. Classification of imported goods as sheets instead of strips under the Indian Customs Tariff.
2. Rejection of claim for refund of customs duty by the Assistant Collector of Customs.
3. Rejection of appeal by the Appellate Collector of Customs as time-barred.
4. Decision of the Central Government rejecting the revision application.

Analysis:
1. The petitioner imported stainless steel strips but the Customs Authorities classified them as sheets under Item 63(20A) of the Indian Customs Tariff, resulting in the collection of 100% duty. The petitioner claimed a refund, asserting that the strips fell under Item 63(14) and were exempt from duty as per relevant notifications. The Assistant Collector rejected the refund, citing the width of the goods as the reason for classification as sheets.
2. The Assistant Collector's order rejecting the refund was based solely on the width of the imported goods, without considering the petitioner's claim or relevant notifications. The Appellate Collector rejected the appeal as time-barred, stating that it was filed after the three-month limit specified by the Customs Act, without affording the petitioner an opportunity to explain the delay.
3. The Appellate Collector's inference that the order was received within a few days was unsupported by evidence, and the petitioner was not given a chance to provide clarification on the delay in filing the appeal. The Court noted the lack of opportunity for the petitioner to present reasons for the delay or seek condonation.
4. The Court allowed the writ petition, quashing the orders of the Appellate Collector and the Central Government. The matter was remanded back to the Appellate Collector for a fresh determination, emphasizing the need to afford the petitioner an opportunity to present their case. The Appellate Collector was directed to review the appeal on its merits within three months from the Court's order.