Supreme Court · 1975 INSC 299 · Decided 3 December 1975
Madras Rubber Factory LTD. v. The Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 299 · [1976] 2 S.C.R. 864
- Case number
- CIVIL APPEAL No. 1565/1973
- Decided
- 3 December 1975
- Bench
- KUTTYIL KURIEN MATHEW, P.K. GOSWAMI, N.L. UNTWALIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 270, 27(1), 27
Headnote
MADRAS RUBBER FACTORY LTD. v. THE UNION OF INDIA & ORS. December 3rd, 1975 (K. K. MATHEW, P. K. GOSWAMI AND N. L. UNTWALIA, JJ.J Customs Act-Section 270)-Limitation for refund of claims. "V. P. Latex" imported by the appellants 'was treated as falling under item 87 of the Indian Act 1944. The appellants contending that V.P. Latex is an item of raw-rubber covered only by item 39 of the Indian Tariff Act 1934 preferred refund-claim under section 27 (1) of the customs Act before the Assistant Collector, which wa~ dismissed on the ground of limitation. The appeal under
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