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2012 (6) TMI 373 - HC - CustomsRefund claim of duty drawback - repayment of refund directed on ground that claim of same was beyond the statutory period and therefore was wrongly made - Held that:- It is admitted position that the petitioner had filed an application dated 25.07.2003 addressed to Commissioner of Customs, seeking condonation of delay. By implication it can be assumed that the Assistant Commissioner or some other authority had wrongly assumed jurisdiction and condoned the delay. In case the Commissioner or any other authority was not competent to condone the delay and the delay could have been condoned by the Board, the petitioner should have informed and asked to approach the Board. The said application was required to be dealt with by the competent authority. It is accepted that the power to condone the delay beyond three months is with the Board. Hence it will be appropriate to allow petitioner to file application for condonation of delay to Board.
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