1979 (7) TMI 106 - HC - Customs

Summary

Issues:
Challenge to three orders by petitioner - No. S-85-4/72R, dated 12th June, 1972 of Assistant Collector of Customs, No. 1416 of 1973, dated 17th April, 1973 by Appellate Collector of Customs, and No. 1393 of 1974, dated 30th March, 1974 by Joint Secretary, Government of India.

Detailed Analysis:
1. The petitioner, a company manufacturing rubber tyres, imported insoluble sulphur under a notification exempting it from duty. Duty was wrongly charged on a consignment, leading to a refund claim rejected by the Assistant Collector of Customs. The Appellate Collector set aside the order, stating the goods were not dutiable. Another consignment faced a similar issue, with the Collector wrongly forwarding the revision application as an appeal. The Joint Secretary dismissed a further revision, leading to the petitioner challenging the orders as erroneous and without jurisdiction.

2. The High Court found that the respondents had no valid defense against the Rule issued, as the petitioner had filed a revision application under section 130 of the Customs Act. The authorities had no jurisdiction to treat it as an appeal under section 128. The impugned orders were deemed to be ex facie erroneous and without jurisdiction, leading to the Court issuing a writ of certiorari to set aside the three orders dated 12th June, 1972, 17th April, 1973, and 30th March, 1974. A writ of Mandamus was also issued to direct the respondents to refund the duty amount to the petitioner promptly.

3. The Court held that the consignment in question was properly classifiable under the Customs Tariff and was duty-free. Remanding the matter for fresh revision was deemed unnecessary, and the Court ruled in favor of the petitioner, making the Rule absolute for setting aside the impugned orders and directing the refund of the duty amount. No costs were awarded in the judgment.