Law: Customs Act, 1969

Section: 33

Customs Act (IV of 1969)---Ss. 33 & 156(1)---Sea Customs Act (VIII of 1878), S.40 --- S. R. O. 1108(I)/94, dated 14-11-1994---C.B.R. Letter C. No.10(122) CUS. Ref/96, dated 28-2-1996---General Manual of Orders Relating to Customs and Tariff Laws, Ruling No. 1229-Cus,I/37, dated 18-12-1937-­Refund to be claimed within six months---Redemption fine was paid--­Appellate Tribunal declared the same as illegal---Claim of refund for the same---Department refused to pay the same being time-barred on the ground that the claimant was required to file the application for refund of such amount within 6 months of the date of the decision/order so passed in his favour---Validity---Imposition of the said redemption fine being unlawful and arbitrary, the recovery of the amount was also unlawful and ought to be refunded to the appellant-cum-claimant without awaiting any formal refund claim under S.33 of the Customs Act, 1969--­Appellate Tribunal observed the Central Board of Revenue's Letter C.No.10(122)CUS. Ref/96, dated 28-2-1996 was not a correct interpretation of the provisions of S.33(1) of the Customs Act, 1969 since the appellant did not pay the amount through any error, inadvertence or misconstruction on his part, the refund of said amount was allowed by the Appellate Tribunal, if otherwise due and admissible, without applying the time limitation prescribed under S.33(1) of the Customs Act, 1969---Order was set aside and remanded for de novo decision to allow the refund, if otherwise due and admissible, without reference to the time limitation of S.33(1) of the Customs Act, 1969. PLD 1998 SC 64 ref. JUDGMENT S. M. KAZIMI MEMBER (TECHNICAL). ---This judgment disposes of the appeal filed by Dr. Tariq Safi against the Refund Order C. No. CUS/Refund/12/99/4737, dated 9-9-2000 passed by the learned Assistant Collector of Customs, Dry Port, Peshawar. 2. Briefly, the facts of the case are that Dr. M. Tariq Safi, Peshawar, imported a consignment and sought its clearance against Bill of Entry No.59/97, dated 22-1-1997 declaring the goods to be X-Ray Equipment valued at US$ (2,948. On detailed examination, the consignment was found to be Toshiba TCT-300 1989-model C.T. Scaner…

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