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TMI Blog1969 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund of the duty relying upon a decision of the High Court of Madras in writ petition No. 402 of 1954 in which it was decided that newsprint of width less than 15" was exempt from duty. This application was rejected. An appeal to the Collector of Customs and a revision application to the Central Board of Revenue were unsuccessful. The customs authorities rejected the claim on the ground that the claim not having been made within three months of the date of demand was barred under Section 40 of the Sea Customs Act, 1878. 2. The plaintiff then instituted an action in the City Civil Court for a decree for Rs. 2,669-62 against the Union of India. The Trial Court decreed the claim holding that the claim was not barred. In appeal the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich no appeal lies, reverse or modify such decision or order." 4. The Act is a complete code dealing with liability to pay customs duty and for obtaining relief against excessive or erroneous levy and other related matters. The jurisdiction of the Civil Court to entertain a suit on the ground that the duty was improperly or illegally levied is excluded. It is true that the decision or order passed under Section 188 of the Sea Customs Act in appeal to the appellate authority is expressly declared final. But on that account it cannot be held that by refusing to appeal against the decision or by refusing to claim relief in the manner provided by Section 188 and Section 191 of Sea Customs Act, a party aggrieved by the order of a Customs Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meanings of Section 188 and that the decision of the Collector under Section 188 was final and excluded the jurisdiction of the Civil Court. The Judicial Committee did not express any opinion on the question whether prior to taking an appeal under Section 188 the importers would have been entitled to resort to the Civil Courts. But in our judgment it would not be open in all situations where a party who had right to appeal to refuse to resort to the procedure prescribed by the statute and to file a suit. The express declaration in Section 188 of the Sea Customs Act that the order of the Collector in appeal shall be final does not imply that a suit will lie against the decision or order of the original authority. 6. In a recent judgment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excessively charged duty; it will really be a common law right to property being interfered with. It may be that the remedy provided under Section 188 of the Sea Customs Act would be available to the aggrieved importer to challenge the levy on the ground that it was either improperly made or that the duty was collected under a mistake or under duress. But in all such cases, there will also exist a remedy under the common law in a civil court, for the simple reason that these categories of cases will amount to a levy beyond the jurisdiction of the authority, or one made under duress, or paid by mistake." 7. But an erroneous decision of the Customs Authority cannot be said to be reached without jurisdiction merely because it may be shown in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the grievance may be carried to the Central Board of Revenue. In our judgment, the jurisdiction of the civil court is by clear implication of the statute excluded. 8. We, however, deem it necessary to observe that the civil courts have jurisdiction to examine cases in which the Customs Authority has not complied with the provisions of the statute or the officer of customs has not acted in conformity with the fundamental principles of judicial procedure or the Authority has acted in violation of the fundamental principles of judicial procedure or he has made an order which is not within his competence or the statute which imposes liability is unconstitutional, or where the order is alleged to be mala fide. A civil suit will lie for obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to error in enunciating the principles. But the High Court recorded the judgment under appeal after the claim was resisted by the Union. We are glad to record the assurance given by the Attorney General that whatever may be the decision in the appeal, the Union of India will refund the amount of tax unauthorisedly recovered by the Assistant Collector of Customs. This was essentially a case in which when notice was served the Central Government should instead of relying upon technicalities have refunded the amount collected. We trust that the Administrative authorities will act in a manner consistent not with technicalities, but with a broader concept of justice if a feeling is to be nurtured in the minds of the citizens that the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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