VISHAKHAPATNAM PORT TRUST Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 14-3-1988 confirming the order of the Assistant Collector of Customs, Appraising Department, Customs House, Vizag, and rejecting the appellant's claim for refund on grounds of limitation under Section 27 of the Customs Act, 1962, the 'Act' for short.

(2.) The appellant imported a floating boom from West Germany and paid Customs duty on 28-5-1986 and preferred a refund claim in respect of the excess payment of duty in the office of the Assistant Collector of Customs, Customs House, Vizag, on 1-12-1986 after the expiry of the period of limitation of 6 months envisaged by Section 27 of the Act. The refund claim of the appellant was rejected by the original authority and the same was also confirmed in appeal by the lower appellate authority under the impugned order out of which the present appeal arises.

(3.) HEARD Shri Bhatia, the learned Senior D.R.