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TMI Blog2001 (11) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order in appeal dated 12-6-1988 set aside the order of confiscation permitting suitable action to be taken under the Defence of India Rules, 1962. The penalty was remitted. This order was issued on 12-6-1968. The present appellant received the letter No. S/14-5-5/65 PINT, dated 13-8-1968. The text of the letter is reproduced below : "Please refer to the Board's Order No. 130/1968 of the Central Board of Excise & Customs, intimated to you under Board's endorsement F. No. 1/66/67-Cus.-II, dated 15-6-68. Under the orders the confiscated gold is allowed to be released. However, the gold has not been taken delivery of so far. You are informed that if the goods are not taken delivery of within five days of the date of intimation of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur claim for 800 tolas of gold cannot be entertained at this stage." 5. Shri Agarwal filed an appeal before the Commissioner of Customs (Appeals). Commissioner of Customs (Appeals) disposed off the appeal by remand. He observed that the lower authority had not given a well reasoned speaking order, Directions were also given for an opportunity to be given to Shri Agarwal. 6. Against this order the Revenue filed an appeal before the Tribunal claiming that the Commissioner (Appeals) need not have considered the appeal. Since the denial was based on the opinion of the Ministry of Law question of passing a speaking order do not arise. The appeal was disposed of by the Tribunal vide Order No. C-I/129-30/2001-WZB, dated 18-1-2001. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the release of gold seized from him, at this stage. 2 From the perusal of the records and the referring note, it is observed that 800 tolas gold is said to have been seized from Sh. Agarwal as per his claim. The seized gold was ordered to be confiscated by the adjudicating authority which adjudication order, as claimed by Sh. Agarwal, was subsequently set aside by Member CBEC vide Order dt. 15-6-68. From the records and as admitted by Sh. Agarwal in his affidavit, he was directed by the administrative deptt, as far back as Aug, 1968 to take back the seized gold which he failed to do. Sh. Agarwal should have taken possession of the seized gold within a reasonable time which he failed to do. In the circumstances, we advise that the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e limit specified for filing of an appeal under Section 35 of the Central Excises & Salt Act, 1944. Provisions of the Indian Limitation Act were cited before the Hon'ble Court. The High Court held that the period of limitation prescribed under the Indian Limitation Act would not apply to the proceedings under the CESA, 1944 and denied the benefit to the Petitioner. Although the writ petition was allowed on the other ground the law so laid down would survive. 9. The Tribunal in the case of Shriram Refrigeration Industries Ltd. 1986 (25) E.L.T. 129 following the law laid down by the Supreme Court held that the provisions of the Indian Limitation Act would not apply to the proceedings under the Revenue Acts. Similar judgment have been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e limitation as laid down in the Limitation Act. In certain judgments the Bombay High Court had held that the period of limitation laid down in the Customs Act would not apply where the duty was collected under a mistake of law. That view was set aside by the Supreme Court in a number of judgments including the two judgments referred to above. The definitive judgment was later delivered in the case of Miles India Ltd. which was followed by the Calcutta High Court in the case of Indian Cable Company Ltd. - 1990 (49) E.L.T. 342 where the limitation prescribed under the Customs Act was held to apply even where the duty was recovered without authority of law. The Miles India judgment was referred to by the Supreme Court and followed in the late ..... X X X X Extracts X X X X X X X X Extracts X X X X
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