M/S. PRIYA BLUE INDUSTRIES LTD. versus COMMISSIONER OF CUSTOMS (PREVENTIVE)

M/S. PRIYA BLUE INDUSTRIES LTD. versus COMMISSIONER OF CUSTOMS (PREVENTIVE)

A claim for refund under Section 27 of the Customs Act, 1962 is not maintainable unless the assessment order has been reviewed under Section 28 or modified in appeal; the officer considering the refund claim cannot review or sit in appeal over the assessment order.

Parties
Petitioner/appellant: Priya Blue Industries Ltd.; Respondent: Commissioner of Customs (Preventive)
Jurisdiction
India
Judgment Date
17 September 2004
Procedural Posture
Review Petition (c) No. 96 of 2004 in Civil Appeal No. 9045 of 2003 / Review Decision
Outcome
petition dismissed
Legal Topics
Refund of Customs Duty, Challenge to Assessment Orders, Claim Maintainability
Customs Law Refund of Customs Duty Challenge to Assessment Orders Claim Maintainability

Case Brief

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Parties

Priya Blue Industries Ltd.

Petitioner/appellant

Commissioner of Customs (Preventive)

Respondent

Procedural Posture

Review Petition (c) No. 96 of 2004 in Civil Appeal No. 9045 of 2003 / Review Decision

Legal Issues

  1. 1 Whether a claim for refund of customs duty is maintainable without challenging the assessment order

Ratio Decidendi

A claim for refund under Section 27 of the Customs Act, 1962 is not maintainable unless the assessment order has been reviewed under Section 28 or modified in appeal; the officer considering the refund claim cannot review or sit in appeal over the assessment order.

Court Disposition

petition dismissed

Orders

  • Review Petition stands dismissed with no order as to costs