- (1.) The Court: The print writ petition has been filed by Orissa State Electricity Board for issuance of a writ of Mandamus commanding the Respondents to cancel and/or rescind the orders passed by the Respondents nos. 1 and 2 being the Collector of Customs (Appeal) and the Assistant Collector of Customs respectively and to refry them from giving effect to and/or from taking any steps in terms thereof or thereunder and to refund to the petitioner the sum of Rs. 9,54,983.42p. as detailed thereof in paragraph 7 of the Writ petition on the ground that that the order passed by the Respondent no. 2, the Assistant Collector of Customs, is in violation of the principles of natural justice and the impugned orders have been passed by the Respondents nos. 1 and 2 respectively with total non-application mind.
(2.) It is contended that the Respondents nos.1 and 2 faded to appreciate that the period of limitation prescribed under section 27 of the Customs Act, 1962 is not applicable in the instant case and the Respondents nos.1 and 2 ought to have held that the provisions of section 27 of the Customs Act cannot apply to such payments. By looking at the respondents orders it appears that an application was filed by Orissa-state-electricity Board and the same was rejected being time barred in terms of section 27of the customs act barred in terms of section 27 of the Customs Act as the claim appeared to have been filed on 2.12.86 seeking refund of the duty paid on 174.86. The appellants Authority considered the matter and was convinced that appellants did not have any case in as much as section 27 of the customs act specifically provides that the claim for refund has to be filed within six months from the date of payment of duty unless the payment was made under protest. In the instant case, it was found that the payment was made not under protest and as such, the claim for refund should have been filed with in the statutory time limit of six months. Accordingly the appeal was dismissed.
(3.) Being aggrieved the petitioner has come to the Hon'ble Court.;