1985 (7) TMI 108

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....ship firm carrying on business at Agra has challenged the decision of the Union of India passed on 6th December, 1971, rejecting the claim of the petitioner for refund of countervailing duty on the ground that the said claim was time-barred. 2. To appreciate the contention urged by Mr. Daljit Singh learned Counsel for the petitioner 1 may notice a few facts. The petitioner imported four cartons....

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....to submit that the excise duty is not payable on these valves as they are allowed to be imported to use in making electronic instruments". 3. Reference to the excise duty by the petitioner in the said application is to the additional countervailing duty. It is submitted that the additional countervailing duty is leviable on those products when similar products are manufactured in the country an....

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....that a sub-section (1) of Section 27 of the Customs Act, 1962 was not applicable at the relevant time. Mr. Daljit Singh submits that at the relevant time in the year 1968-69 Indian Tariff Act, 1934, was applicable and it was under Section 2-A of that Act that countervailing duty had to be paid. The Indian Tariff Act, 1934, was repealed and Customs Tariff Act was enacted in the year 1975. It is und....

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....scussion by the Assistant Collector of Customs, respondent No. 4 and the appellate as well as the revisional authority on the question whether the countervailing duty was leviable at all in the present case. The petitioner's case, as noticed above, has throughout been that that duty was not leviable. The authorities below have not discussed this aspect. 6. In their counter-affidavit in reply to....