Godrej and Boyce Mfg. Co. Ltd. Vs. Commr. of Cus. - Court Judgment

Excerpt:

2. the delay in both these cases have been caused by the applicant filing a revision application to the joint secretary to the government of india against the order of the collector (appeals) dismissing a claim for refund of duty paid on short shipped goods. the applications seem to have been filed before the joint secretary and not an appeal to the tribunal by the fact that the preamble to the collector's order indicated that to be the right course and also in the absence of a clear perception of the difference between a refund on goods short shipped and short landed. matters relating to the later would appear to be in revision by the government of india.3. although the departmental representative rightly contends that the preamble to the order cannot have the force of law, it is settled that the delay caused by filing an appeal before a wrong forum in a bona fide belief that it is a right forum deserves condonation. [see union carbide india ltd. v. c. c.

Judgment:

2. The delay in both these cases have been caused by the applicant filing a revision application to the Joint Secretary to the Government of India against the order of the Collector (Appeals) dismissing a claim for refund of duty paid on short shipped goods. The applications seem to have been filed before the Joint Secretary and not an appeal to the Tribunal by the fact that the preamble to the Collector's order indicated that to be the right course and also in the absence of a clear perception of the difference between a refund on goods short shipped and short landed. Matters relating to the later would appear to be in revision by the Government of India.

3. Although the Departmental Representative rightly contends that the preamble to the order cannot have the force of law, it is settled that the delay caused by filing an appeal before a wrong forum in a bona fide belief that it is a right forum deserves condonation. [See Union Carbide India Ltd. v. C. C.