9911796707
TMI Blog1992 (1) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry No. 45033 dated 30-8-1986 was filed and duty amounting to Rs. 59,045.75 was paid on 12-9-1986. The claim for refund of duty was based on the ground that whereas the appellants have paid the duty in advance under pre-deposit system, the goods could not be eventually traced and the International Airport Authority of India could not produce the goods for examination. However, the Assistant Collector of Customs (Refund), New Delhi, rejected the same as time-barred under Section 27 of the Customs Act, 1962 being filed after the expiry of six months as stipulated under the said Section 27. Being aggrieved, the appellants filed their appeal before the Collector of Customs (Appeals), but without success. Hence the present appeal. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the payment of duty and, therefore, even if it is held that Section 27 of the Customs Act is applicable, the claim was within time. Elaborating on this alternative submission, the learned counsel submitted that, admittedly the duty was paid on 12-9-1986 and the first application for remission of duty was made on 30th January, 1987 [which was received and acknowledged by the office of the Asstt. Collector of Customs (Refunds) on 24th February, 1987] along with their proper application for refund of Customs duty (Form-A) and in its Column-B(iii) it was stated that it is an application for remission of duty. But the Asstt. Collector (Refund) asked the appellants to first have the Bill of Entry cancelled, making it clear that the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the alternative submission of the learned counsel for the appellants that the refund of duty was claimed within six months is well founded. It is an admitted fact that the duty was paid on 12-9-1986 and the appellants filed their application dated 30-1-1987 for the remission of the said duty which was received in the Office of the Assistant Collector of Customs (Refunds), New Delhi, on 24-2-1987, as could be seen from the acknowledgement of the Department (a photo copy of which is on our record). This was further followed by a letter dated 9-3-1987, addressed by the appellants to the Assistant Collector of Customs, specifically stating that The importers have now filed a refund claim for the Customs duty paid but the Assistant Collector (R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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