1987 (7) TMI 102

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....of Germany on the vessel known as M.V. Azuma for carriage from Hamburg to Bombay, under the Bill of Lading dated May 31, 1980. The suppliers submitted invoice dated May 2, 1980 for the said sheets which comprised 41 bundles. The vessel arrived in Bombay on or about July 19, 1980. The Import General Manifest was filed on or about the same day and 41 bundles meant for the petitioners were listed in ....

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....t agree and, therefore, on October 30, 1980 the petitioners paid a sum of Rs. 1,44,545.45 and thereafter the goods were cleared. 3. The petitioners thereafter made an application for refund of the duty paid on the said 36 bundles, on or about January 23, 1981. Clearly, the department had no justification whatsoever to levy duty for the second time on the same item. However, the Assistant Collec....

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....hority of law. If that is so, the application made in January 1981 was clearly within time and, therefore, the Assistant Collector, as also the appellate authority, could not have passed the impugned orders. 5. Even otherwise, since it is clear that there is no second import of these bundles, the department could never have demanded the duty once again. Such a collection of duty is without the ....