1993 (6) TMI 79

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....d the goods were cleared by levy of 100% duty + 20% under Customs Tariff Item No. 40/16(1). The bill of entry was filed on July 27, 1979 and the goods were cleared. On March 3, 1980, the petitioners filed refund claim for Rs. 48,129.20 on the ground that the rubber blankets were classifiable under Customs Notification No. 159 and attracted duty at 40% only. The Assistant Collector rejected the cla....

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....ns of Section 27 of the Act, the limitation has no application to grant of relief in writ jurisdiction under Article 226 of the Constitution of India if it is established that the duty was recovered without any authority of law. In these circumstances, we do not see any reason why the petitioners should not be granted the relief. 3. Shri Desai, learned counsel appearing on behalf of the Departm....