9911796707
TMI Blog2010 (9) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, contending that the bill of entry ought to have been assessed in terms of Notification No. 431-Cus., dated 1st November, 1976 as interpreted by the Customs Excise and Gold (Control) Appellate Tribunal, Madras ("Tribunal" for short) in its order dated 30th September, 1985; wherein it was held that the rate of duty was Rs. 20 per kg. less 7½% i.e. 7½% ad valorem. 3. The factual matrix giving rise to the present petition is that the petitioners had imported Cloves falling under Heading 9.04/10 of the First Schedule to the Customs Tariff Act, 1975. The bill of entry was filed. It was assessed at the rate of Rs. 20/- per kg. less 7½% i.e. 7½% of Rs. 20/-. The petitioners had contended that the words less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id of merits. He submits that against the impugned order of assessment, appeal ought to have been preferred by the petitioners since the alternate remedy was available. He, thus, submits that the petitioners should be relegated to the alternate remedy. 7. Mr. Pardeshi further submits that initially the petitioners did not challenge the order of assessment of the bill of entry. However, after inordinate delay, the petition was amended and the assessment of the bill of entry has been challenged. That such a belated challenge should not be entertained by this Court. 8. Mr. Pardeshi further submits that so far as the claim for refund is concerned, it is open for the petitioners to file suit for recovery of the tax paid under the mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit to file similar petition applying for refund of duty. It appears, subsequent to the law laid down by the Apex Court in the case of Mafatlal Industries Ltd. (supra), the petitioners were advised to amend their petition and challenge the order of assessment of the bill of entry. Amendment to that extent was allowed to challenge the bill of entry. Once the petition is allowed to be amended, then the amended part of the petition relates back to the date of presentation of the petition is the settled legal position. 12. Having said so, the judgment and order of the Tribunal at Madras in the case of Messrs. Cortland Exports (supra) has been accepted by the Revenue. The interpretation given to the Notification No. 431-Cus dated 1st Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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