9911796707
TMI Blog1997 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assistant Collector holding that refund claims had not been filed within the limitation period of six months as laid down in Section 27 of the Customs Act. 3. When the matter came up before the Collector of Customs (Appeals), Maruti Udyog pleaded that the obligation of payment of duty stood discharged only on the date on which the Challan is got cancelled with the customs authorities by linking it with the Bill of Entry pertaining to the dutiable goods and the customs duty payment to the bank authorities cannot be treated on par with the payment of duty to the Customs Treasury. This argument was rejected by the Collector of Customs (Appeals). 4. When the matter was called on 4-3-1997 none was present for the appellants in spite o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by Customs and the amount so deposited became Government revenue realised as customs duty. The cancellation of Challan is merely procedural in nature and an administrative act. 7. In the impugned order the Collector of Customs relying on Section 27 of the Customs Act observed that the relevant date for purposes of computation of limitation was the date of payment of duty with interest. He observed that the relevant date for purposes of payment of duty can only be the date of deposit of duty. The date on which the Challan was cancelled can be linked only for purposes of out-of-charge order. 8. On behalf of the appellants it has been contended in the ground of appeals that payment of duty to the bank did not directly ensure and establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into account as part of realisation of customs duty and thereby became part of the revenue fund of the Government. Since the duty in this case has been paid after assessment there is no question of the assessment being provisional. For provisional assessment under Section 18 the Explanation to Section 27(1) clearly provides that the limitation period will be computed from the date of adjustment of duty after final assessment. There is no such provision where the duty has been paid after completion of assessment. We find force in the DR s above contentions. 10. The appellants contention raised in the Grounds of Appeal to the effect that the date of cancellation of the Challan should only be considered at the date on which the payment is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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