9911796707
TMI Blog1985 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption. Originally, the duty assessed was ₹ 7,29,186.10. They deposited this amount on 25-3-1980. When they went to take delivery of the consignment they were told that there had been less assessment and were asked to file a revised B/E and accordingly, they filed a revised B/E on 27th March, 1980 and paid the duty of ₹ 25,600.58 on 28th March, 1980. Thereafter, there was Customs examination of the goods and the examination disclosed shortage of 9610 kgs. of PVC Resin Solvic. 3. On 26th September, 1980, they claimed refund of Customs duty on the short delivered quantity. Their application for refund of duty was rejected by the Assistant Collector of Customs MCD holding that the refund claim was barred under Section 27(1). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, in the instant case duty to the party who had paid the duty. In support of his contention, Shri Sanklecha relied upon the decision of the Supreme Court, The Commissioner of Income Tax, Bombay South Bombay v. Ogale Glass Works Ltd. [VI] Bombay Law Reporter Page 1196. 6. Finally, Shri Sanklecha urged that the refund envisaged under Section 27(1) is different from the claim falling under Section 23(1). 7. Shri Krishan Kumar, Learned Departmental Representative for the Respondent Collector however urged that the appellant s application was for refund of duty. Further, the application was made under Section 27(1). There is no other provision in the Customs Act providing grant of refund other than Section 27. Having invoked Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciation of the issue involved it is desirable to set out the relevant portions of Sections 23 and 27 of the Act. 23. Remission of duty on lost, destroyed or abandoned goods: (1) Where it is shown to the satisfaction of the Assistant Collector of Customs that any imported goods have been lost or destroyed at any time before clearance for home consumption, the Assistant Collector of Customs shall remit the duty on such goods. 27. Claim for refund of duty. - (1) Any person claiming refund of any duty paid by him in 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. 12. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial Corporation, 1979 E.L.T. (J 329) case had held that Section 23(1) would apply to goods which have lost or destroyed while in the custody of the custodian even though there might have been an order for clearance of goods for home consumption but before the importer actually clears the goods. Therefore, it could be said that the appellants became entitled to remission of duty on the goods found short but then the contention of the learned Advocate for the appellant that when once the Assistant Collector was satisfied that the imported goods had been lost or destroyed before their actual clearance, there is a legal obligation on his part to send the duty on such goods to the importer is not well founded. Similarly, the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possible to interpret that expression as casting an obligation on the Assistant Collector to send by post the duty to the assessee. Under Section 23(1) the remission of duty depends upon the extent of loss or destruction of the imported goods. As a matter of fact, the appellants claim for remission of duty was not in respect of the entire quantity that had been imported but only in respect of the shortage noticed during Customs examination. The Assistant Collector is required to quantify the remission of duty eligible by the importers. The expression remit in Section 23(1) should have the same meaning as that of the expression remit found in Articles 72 and 161 of the Constitution of India. The President of India under Article 72 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
