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TMI Blog2011 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. Per: Dr. P. Babu: M/s Sarvag Shipping Services Pvt.Ltd. Alang imported a vessel M.V. DD Master . They filed Bill of Entry for assessment for payment of appropriate duty of Customs. Subsequently, the Superintendent of Customs, Bhavnagar, collected the Light Dues also from the applicant. 2. The appellants paid Light Dues in respect of aforesaid vessel, in terms of Light House Act, 1927 (Act No.XVII of 1927) amounting to Rs.77,296/-. However, Light Dues were collected in excess i.e. 3 times every month. A refund claim for Rs.2,37,888/- was filed by the appellant to refund the excess Light Dues paid by them, which was returned by the original adjudicating authority. The appellants preferred an appeal before Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws: Proper officer in relation to any functions to be performed under this Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1958, and includes any person appointed by the Central Government to discharge the functions of a proper officer under this Act. 6. It is, therefore, clear that the Customs officer is the proper officer. With regard to the eligibility of refund of excess payment, Section 19 of Light House Act, provides that where Light Dues have been paid in respect of any ship in excess of the amount payable under this Act, no claim to refund of such excess payment shall be admissible, unless it is made within six m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 10. It is clear that an appeal against the decision or order passed under Customs Act, 1962 by officer of Customs lies with Commissioner(Appeals). Having seen that the Customs officer is the proper officer under the Light House Act, the Commissioner(Appeals) is having jurisdiction and is competent to decide such cases. The Tribunal in the case of Indian Oil Corporation Ltd. Vs CC Visakhapatnam 2007 (212) ELT 81 (Tri-Del), has observed as under: 5.We are in agreement with the? revenue. From the scheme of collection, issue of receipt and recovery of light house dues, it is clear that for all these purposes the Act recognizes Customs Collector as the proper officer. Section 19 which refers to refund of excess payment does not specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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