Home Case Index All Cases Customs Customs + HC Customs - 2018 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 853 - HC - CustomsInterest u/s 27(a) of the Customs Act, 1962 - Iranian National - Baggage Rules - foreign currency - Smuggling - section 27 and 27(a) of the CA - Held that: - any person claiming refund of any duty or interest paid by him or borne by him may make an application in such form as may be prescribed for such refund to the named authority before the expiry of one year from the date of payment of such duty or interest. How that application should be made, what it should accompany and later on how it is to be dealt with, is set out in sub-section (2) of Section 27 of the Act - Section 27A sets out the obligation on delayed refund. That opens with the words “if any duty ordered to be refunded under sub-section (2) of Section 27 to an applicant is not refunded”. Merely because such a refund application has been considered on the basis that the power to confiscate and impose redemption fine and penalty would include within its purview a power to grant the refund of the excess amount, still for such delayed refund interest cannot be granted or awarded, absent a specific provision in the statute. Section 27 of the Act is not such a provision and that is erroneously relied upon. Once that provision together with Section 27A deals with specific cases of refund application claiming refund of duty or interest paid or borne by the applicant, then, that refund being sanctioned, delayed payment of that amount carries interest. Such is not the nature of the amount recovered from the petitioner nor borne by him. Once that is the admitted position, then, in the given facts and circumstances, we do not see how a claim for interest can be considered, leave alone granted. The petitioner may lay a claim for interest on receipt of such amount belatedly - petition dismissed.
|