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TMI Blog1984 (7) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 131B of the Customs Act, 1962 and is being disposed as an appeal. 2. Briefly the facts of the case are that the appellant had imported 9 packages containing Plumber Blocks and out of the said packages three packages were found in broken stage. A survey was conducted before the release of the goods and one package was found empty. The Steamer Agents had filed the survey report on the 5th day of February, 1980. The goods were imported vide Bill of Entry No. DI 211, dated the 6th August, 1979, Rot No. 364/79, Line No. 252. The appellant had paid the duty at ₹ 23,323.36 on the 6th day of August and the refund application was filed on the 19th day of February, 1980. The learned Asstt. Collector of Customs, Manifest Cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within the purview of Section 27 of the Customs Act, 1962. He has pleaded that the appellant s case is governed by the provisions of Section 23 of the Customs Act, 1962. He has pleaded for the acceptance of the appellant s appeal. 4. In reply Shri A.K. Sarkar, the learned Sr. Departmental Representative has pleaded that the appellant s claim is barred by time in view of the provisions of Section 27 of the Customs Act, 1962. He has submitted that the goods were not lying in the docks and Section 23 is applicable only when the goods are lying in docks. He has pleaded for dismissal of the appeal. 5. After hearing both the sides and going through the facts and circumstances of the case I had asked Shri Manian, the authorised representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuance of an order of assessment made by an officer of Customs lower in rank than an Assistant Collector of Customs may make an application for refund of such duty to the Assistant Collector of Customs - (a) In the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of 6 months, from the date of payment of duty; Provided that the limitation of one year or six months, as the case may be, shall not apply where any duty has been paid under protest. Explanation - (1) Where any duty is paid provisionally under Section 18, the period of one year or six months, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformity with the provisions of Section 27. The Hon ble Supreme Court itself has upheld the validity of the limitation on refund claims imposed by the Customs Act and in case of M/s. Madras Rubber Factory v. Union of India and others (not cited by the party) reported in AIR 1976 S.C. 638 =1983 E.L.T. 1579. The Customs Act is self-contained law to govern and regulate the functions of Customs from the collection and assessment of customs duty. The learned authorised representative s argument that the appellant s refund claim is governed by Section 23 does not help him. The provisions of Section 27 of the Customs Act, 1962 for refund are mandatory and the appellant had filed a refund application under Section 27 of the Customs Act and now the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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