TMI Blog1976 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector levied duty on the consignment under Tariff Item 28. The appellant preferred an appeal. The Appellate Collector confirmed the order of the Assistant Collector. The appellant thereafter made an application to the Revisional Authority. The Revisional Authorities held that the goods should be assessed under Tariff Item 26 and ordered refund of duty. 3. The appellant asked for refund and sent reminders to Customs Authorities for refund. 4. On 3 October, 1974 the appellant gave a notice under Section 80 of the Civil Procedure Code for institution of a suit for recovery of refund. 5. On 10 February, 1975 a notice under Section 131(3) of the Customs Act, 1962 referred to as the Act was given to the appellant for revision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision contained in Section 131(3) of the Act is subject to the provisions contained in Section 131(5) of the Act. 9 The provisions contained in Section 131(3) of the Act are as follows : The Central Government may of its own motion annul or modify any order passed under Section 128 or Section 130. 10. The provisions contained in Section 131(5) of the act are as follows : Where the Central Government is of opinion that any duty of customs has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time-limit specified in Section 28. 11. Section 28 of the Act provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant is that power under Section 131(3) of the Act is to be exercised within a reasonable time and the periods mentioned in Section 131 of the Act supply the yard-stick or give an indication of what is reasonable time. 15. The Delhi High Court held that all the objections which the petitioner wishes to raise to the notice including the objections raised in the writ petition, should be raised before the Central Government. The Delhi High Court, therefore, directed the Government to give a hearing to the appellant and further held that the Government should consider all the objections. The Delhi High Court went on to say that the decision of the Government should consider all the objections. The Delhi High Court went on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und, was as follows :- I, therefore, allow the appeals and direct that the goods be re-assessed under Item 26 of the Indian Customs Tariff and the consequential refund of duty granted. It may be stated here that Tariff Item 26 speaks of duty on metallic ore and Tariff Item 28 speaks of duty on Chemical and Pharmaceutical products. The appellant succeeded in appeal in obtaining an order of refund. It is an admitted feature of the case that refund has not in fact been made. 18. Counsel for the appellant contended that even if refund has not been made, the date of refund will be the relevant date and six months would be calculated from 20 April, 1972 when refund was ordered and, therefore, the notice dated 10 February, 1975 will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals and revision. Section 128 relates to appeals. Section 130 deals with powers of revision of Board. Section 131 speaks of revision by Central Government. Revision can be asked for by the person aggrieved by any order passed under Section 128, or any order passed under Section 130. Section 131(2) provides limitation of six months for an application made under Section 131(1) of the Act. 22. Once the provisions contained in Section 131(3) are attracted the Central Government may of its own motion annul or modify any order passed under Section 128 or Section 130. This provision is the power of Central Government to annul or modify any order. This power is exercised by the Central Government suo motu. Of course the power is to be exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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