TMI Blog1985 (5) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ings duly packed in one box per s.s. Jalakendra, Rot. No. 391/81, Line No. 92 and had paid entire duty amounting to Rs. 43,093.06 vide bill of Entry No. DI-530, dated 12th November, 1981. It was found that the entire cargo had short landed as per Calcutta Port Trust B Form No. C-23/7, dated 30th December, 1981 and the clearing agents Lee Mui Chead (India) Pvt. Ltd. had filed a refund claim before the Assistant Collector of Customs for Manifest Clearance Department, Calcutta requesting a refund of Rs. 43,093.06 on the ground that the said box has short landed. The said claim was received in the Custom House by the Manifest Clearance Department on 25th January, 1982. The appellant had also filed another refund application on the 25th Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Customs authorities on 17th January, 1983 in continuation of their earlier claim for Rs. 43,093.06. The revenue authorities did not consider the original application of the appellant and on the basis of subsequent refund application dated 10th January, 1983, the learned Assistant Collector of Customs had rejected the appellant s claim for refund being hit by limitation from the date of payment of duty viz., 12th November, 1981. The appellant did not accept the order passed by the learned Assistant Collector of Customs and had filed an appeal to the learned Collector (Appeals). The learned Collector (Appeals) did not accept the contention of the appellant and had rejected the claim on the ground that the original claim was filed for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays Act, 1890 is reproduced as under :- 78B. Notification of claims to refunds of over charges and to compensation for losses. - A person shall not be entitled to a refund of an overcharge in respect of animals or goods carried by railway or to compensation for the loss, destruction, damage, deterioration or non-delivery of animals or goods delivered to be carried unless his claim to the refund or compensation has been preferred in writing by him or on his behalf - (a) to the railway administration to which the animals or goods were delivered to be carried by railways, or (b) to the railway administration on whose railway the destination station lies, or the loss, destruction, damage or deterioration occurred, within six months from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and there is no relevancy between the two refund applications. He has referred to sub-section (4) of Section 27 of the Customs Act, 1962. He has pleaded that the order passed by the Collector (Appeals) is in order, and the appeal filed by the appellant should be dismissed. 5. In reply, Shri Sen, the learned advocate, has again reiterated the arguments and has pleaded for acceptance of the appeal. Alternatively, he has pleaded for remand of the case. 6. After hearing both the sides and going through the facts of the case, I observe that the short point which calls for determination here is whether the claim which was filed on 17th day of January, 1983 could be considered as a fresh claim so as to fall within the mischief of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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