9911796707
TMI Blog1987 (5) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - The appeal is directed against the order of the Collector of Customs, Cochin dated 19-4-1985 imposing a fine of Rs. 3,49,748/- under Section 125 and a penalty of Rs. 50,000/-under Section 112(a) of the Customs Act, 1962 (hereinafter referred to as the Act ). 2. The appellant herein imported two consignments of fabrics covered by Bill of Entry No. 515, dated 28-1-1984 and 537, dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case the goods imported were permitted to be cleared for home consumption by the proper officer in terms of Section 47 of the Act. The proper officer accepted the import licence, assessed the goods in February, 1984 and in pursuance of such an order of assessment by the proper officer, the appellant also paid duty in February, 1984. This factual position is not disputed by the learned Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 47 of the Act when the proper officer has accepted the licence and assessed the goods after examination of the goods and in pursuance of such assessment when the appellant has admittedly paid duty also, such an order, which is an order of adjudication in law, can be modified or revised only in a manner known to law. We do not find any legal basis or warrant in law clothing or empowerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court, both of which have been adverted to in a ruling of this Tribunal in the case of Ajay Exports and another v. Collector of Customs, Madras reported in 1986 (26) E.L.T. 873, to which one of us is a party. Apart from it, the same legal question also came up for consideration in another ruling of the Tribunal in the case of Parkar Leather Export Co. v. Collector of Customs, Madras , report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, the learned Counsel at this stage submits that a substantial amount remains locked up with the Department since the year 1984 and, therefore, a direction may be given for expeditious refund of the same in the light of this order. Having regard to the facts that the issue is pending since the year 1984, we direct the authorities to grant refund in terms of this order within three months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
