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Issues:
1. Granting of amendment during the hearing of the petition. 2. Refund of customs duty under Duty Exemption Scheme. 3. Application for refund of duty and interest charges. 4. Interpretation of Section 27 of the Customs Act. 5. Conduct of the petition and seriousness in filing and conducting the case. Analysis: 1. The judge declined to grant an amendment during the hearing of the petition as it was not in accordance with the Original Side Rules. The petitioners failed to follow proper procedures and were casual in their approach, leading to the judge's disapproval of their conduct in court. 2. The petitioners, a Partnership Firm engaged in manufacturing and exporting razor blades, imported raw materials against actual user licenses. They claimed refund of customs duty under a Duty Exemption Scheme but failed to provide necessary documents and make timely refund applications, resulting in rejection by Customs Authorities. 3. The petitioners sought a refund of duty and interest charges paid, citing labor problems for not clearing the consignment. Despite securing an advance license, they did not follow up on the refund application within the prescribed time limits, leading to rejection by Customs Authorities. 4. The judge interpreted Section 27 of the Customs Act, stating that the recovery of duty was lawful, and the Customs Authorities were justified in appropriating the duty paid by the petitioners. The application for refund made after six months from the payment of duty was rightly rejected. 5. The judge expressed disapproval of the casual manner in which the petition was filed and conducted. Emphasizing the importance of seriousness in legal proceedings, the judge highlighted the need for adherence to rules and proper conduct in court. Despite finding no merit in the case, the judge dismissed the petition with costs due to the petitioners' lack of seriousness and procedural lapses.
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