1988 (8) TMI 250

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....not pay and honour the documents with the result the appellants have to re-import the 22 cases of engine valves. On re-importation the appellants paid the duty and cleared the goods. It is their further case that since the duty was not payable they lodged the claim for the refund of the duty with the Assistant Collector of Customs, Refund Department, Bombay. However he rejected the refund claim as barred by time under Section 27 of the Customs Act, 1962 being received after the expiry of 6 months from the date of payment of duty. Being dissatisfied, the appellants filed their appeal against the said Order of the Assistant Collector rejecting the claim as time barred, but without success. Hence the present appeal. 3. Shri D.N. Mehta, lear....

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..... 4. In reply Shri K. Kumar, learned SDR while supporting the impugned order submitted that the plea that the duty was paid under protest was not advanced before the Assistant Collector and it appears that for the first time the appellants produced the said letter dated 18-7-1981 before the Collector of Customs (Appeals), Bombay. He emphasised that even in the said letter a simple request not to charge the duty was made before the clearance of the goods and therefore the Collector (Appeals) rightly held that the said letter alone cannot be considered as "duty paid under protest" for the purpose of Section 27 of the Customs Act. He further submitted that according to Section 27 of the Customs Act limitation starts from the date of the pay....

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....protest cannot be accepted. Besides the fact that the plea that the duty was paid under protest was not raised before the Assistant Collector, we find that the said letter dated 18-7-1981 cannot constitute as "duty paid under protest". The said letter reads as follows :- "OURREF:GEN/81/278 ,                                                                        Date: 18/7/81 The Assista....

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....g on the said letter to the effect that "please pay the duty first", it is significant to note that besides the fact that it is not clear as to who recorded the said remark, the duty was paid after two days of the said remark i.e. to say on 23-7-1981 vide Bill of Entry Cash No. 5684, dated 23-7-1981 and at the time of payment of duty no protest was lodged and it appears that the appellants voluntarily paid the duty. Even otherwise if the contention of the learned Counsel for the appellants that the duty was paid as per remark of the Appraising Officer is accepted for the sake of arguments, the case of the appellants does not advance further because in that case it may be said at the most in favour of the appellants that the payment of duty ....