1981 (3) TMI 80

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....tten as well as oral submissions made by the petitioners. The Government observe that the following points have come up for decision in the present case : 1. Whether in the cases covered by this revision application, export duty was paid under protest by the Exporters ? 2. Whether levy of duty in this case was void ab initio thereby making any reference to limitation under Section 27 of t....

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....cancellation of the said endorsement by the Exporters representatives themselves is more probable. The Government also observed that while the duty was paid in these cases during the period 1966-67 and 1968, the formal claims for refund in terms of Section 27 of the Customs Act, 1962 were lodged after March, 1970, i.e. after a lapse of more than 2years. If it is to be accepted that the petitioners....

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..../s. Nazir Hussain & Co. v. Union of India, the Hon. Madras High Court in the Writ Appeal No. 31 of 1968 allowed the appeal mainly on the ground that the decision of the assessing authorities was influenced by a ruling issued by the Government of India. The Court, however, left it open for the Customs authorities to decide the scope of Item 12 of the Second Schedule of Export Tariff and further sta....

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....ile all varieties of goat hair cannot be considered as raw-wool, there are certain varieties like Angora goat, Kashmir Goat etc. whose hair can certainly be considered and is actually used as raw-wool. It has further been stated in the aforesaid Encyclopaedia Britannica, that in case of Angora goat "the average amount of wool yielded by each animal being about 2 ½ lbs....." Regarding the Kashmir ....