TMI Blog1983 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting the refund claim with a purpose to show that the Agents filed appeal in their own right without even indicating as to who were the real importers who could be said to be aggrieved by the order of rejection of refund claim and then rejection of the appeal, against such order : The Joint Secretary to the Government of India, Ministry of Finance (Department of Revenue and Insurance), New Delhi. Dear Sir, SUB : Refund of Auxiliary Duty in respect of Designs and Drawings imported by air-Bill of Entry Cash No. 2248 of 27th December, 1979. We beg to approach the Government of India against the order in Appeal No. S/49-1041/80 AIR dated 25-2-1981 passed by the Appellate Collector of Customs, Bombay. We enclose the following : 1. Copy of the order duly stamped. 2. A challan showing the payment of a fee of ₹ 125/- 3. A spare copy of this application. The ground of the application is the interpretation of the terms Charts and Plars used in the Notification No. 95 of 12-5-1978 as amended on 9-12-1978. Under this Notification the articles are excerpt from the levy of auxiliary duty. The applicants have imported the same articles with the description des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne does not specifically come under the cover of word Plan . As such in the absence of drawings, designs specifically shown in the said notification, the appeal is not merited. The appeal is accordingly rejected. Refund of duty B/E Cash No. 2248C, dated 27-12-1979. [Order]. - The goods imported are complete set of printable drawings and designs for manufacture of Plain Parallel carding and lapping machine. These were assessed to duty u/i 49.04/06 and 5% auxiliary duty was charged. It is the contention of the importers that these goods are exempt from the whole of auxiliary duty in terms of Notification No. 231 dated 9-12-1978. As per this Notification, it may be seen that this is an amendment to the previous Notification No. 95 dated 12-5-1978. In terms of this Notification only printed books, periodicals and maps are exempt from auxiliary duty. Since drawings and designs are not specified they are therefore correctly chargeable to auxiliary duty. Therefore, the assessment is in order and the refund claims may be rejected. Copy forwarded for information to :- M/s. V.V. Dabke Sons, Khan Manzil, 1st floor, Calicut Street, Ballard Estate, Bombay-38, with reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1982. As for the Revenue, Shri N. Chatterjee, D.R. was present and submitted that the appeal was not maintainable at all as the Agents could not be said to be the aggrieved person to be entitled to file revision petition before the Government in the first place. 7. It may be clarified at this stage that there is no power of attorney in favour of the Agents and, therefore, they at best could be said to be deriving their authority from the provisions of Section 147 read with Section 146. We consider necessary to notice the said provisions and for that purpose these are reproduced below : - 147. Liability of principal and agent.-(1) Where this Act requires anything to be done by the owner, importer or exporter of any goods, it may be done on his behalf by his agent. (2) Any such thing done by an agent of the owner, importer or exporter of any goods shall, unless the contrary is proved, be deemed to have been done with the knowledge and consent of such owner, importer or exporter, so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by himself. (3) When any person is expressly or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied authority in terms of the aforesaid provisions extend only to such Acts as may be required in terms of the act, to be done by the owner, importer or exporter as the case may be of any goods if actually done on his behalf by his Agent. Sub-section (2) makes the Principal liable for the actions of his Agent. Such provision apparently was considered necessary so that the Principal does not escape the consequences of what has been done by his Agent. An application for refund or initiation of further proceedings pursuant thereof are not, however, acts required mandatorily to be done in terms,of any of the provisions of the Act. It is for the importer or exporter as the case may be to apply for refund and or pursue the matter further if he so chooses. Coming to Sub-section (3), before its enactment it was referred to the Parliament Select Committee and it may be in the fitness of things that relevant portion of the report is also brought in focus below : The Committee feel that it should be clarified that if the owner, importer or exporter proves to the contrary, the presumption under sub-clause (2) should not be raised against him. They also feel that it should further be provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s being : (2) The grounds of appeal and the form of verification as contained in Form F. No. C.A.-l shall be signed : - (a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (c) in the case of a company or local authority, by the principal officer thereof; (d) in the case of a firm, by any partner thereof, not being a minor ; (e) in the case of any other association, by any member of the association, or the principal officer thereof; and (f) in the case of any other person, by that person or some person competent to act on his behalf. (3) The form of appeal in Form No. C.A.-1 shall be filed in duplicate and shall be accompanied by a copy of the decision or order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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