1984 (7) TMI 375

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....cutta. The said revision petition stands transferred to the Tribunal 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 Rs. 23,323.36 on the 6th day of August and the refund application was filed on the 19th day of Feb....

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....als as to the time-bar and the short landing of the goods does not come 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 a....

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.... 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 - (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 i....