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TMI Blog1975 (12) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... nstead of ICT 39 an Item meant for charging duty on raw rubber. The custom duty charged under Item 87 is much more than the one chargeable under Item 39. A countervailing duty under Item 15A of the Central Excise Tariff in accordance with the Central Excises and Salt Act, 1944 is also charged if the article imported is not treated as raw rubber. On five consignments of V.P. Latex imported by the appellant in the year 1968 customs duty was charged under Item 87 by the Appraiser pursuant to his order of assessment. Since he was an officer lower in rank than the Assistant Collector of Customs the appellant filed five applications before the Assistant Collector under Section 27(1) of the Customs Act, 1962, hereinafter referred to as the Act, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant took the matter in revision to the Central Government under Section 131. The revisions were dismissed by the Central Government by their order dated November 29, 1972 sating therein : "The Govt. of India have carefully considered the reasons advanced by the petitioners for their failure to prefer the claims for refund within the time stipulated under Section 27 of the Customs Act, 1962, but see no justification to interfere with the appellate orders. The revision applications are, therefore, rejected." The appeals were filed from the said order after obtaining special leave of this Court. 3. Mr. D.V. Patel, learned counsel for the appellant submitted that in view of the recent decision of this Court in Dunlop India Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid by him in pursuance of an order of assessment made by an officer of customs lower in rank than an Assistant Collector of Customs may make an application for refund of such duty to the Assistant Collector of Customs before the expiry of six months from the date of payment of duty : Provided that the limitation of six months shall not apply where any duty have been paid under protest. Explanation - Where any duty is paid provisionally under Section 18, the period of six months shall be computed from the date of adjustment of duty after the final assessment thereof. (2) If on receipt of any such application the Assistant Collector of Customs is satisfied that the whole or any part of the duty paid by the applicant should be refunded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebruary 8, 1968 to the Assistant Collector of Customs, Madras making out a case therein that V.P. Latex was assessable to duty under Item 39 I.C.T. Finally in this letter a protest was made for the assessment of duty under Item 87 on V.P. Latex imported by the company in the past. This letter was written before the five consignments in question were imported and duty paid thereon. The protest, therefore, embodied in the letter aforesaid was not in respect of any of these consignments. A letter written on July 15, 1968 was a letter written at a point of time when two out of the five consignments had been imported, but three were imported, after the writing of this letter by the appellant to the Asstt. Collector of Customs, Madras. This lette ..... X X X X Extracts X X X X X X X X Extracts X X X X
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