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Judgment
This petition is filed against the order dated 31st March, 1986 passed by the Collector of Customs (Appeals), Respondent No. 3 herein, rejecting the claim for refund preferred by the petitioners.
The short question raised by Mr. C. N. Korde, learned counsel for the petitioners, is that the bill of entry was dated 22nd June, 1984 and as such the rates of Customs Duty as prevailing on that date would be applicable. However, the Customs Department wrongly levied the rates as stipulated in the Notification dated 28th June, 1984. According to the learned counsel, the rates of Customs Duty as prescribed in the said Notification would not have retrospective application. We heard the learned counsel at length. The Customs Department rejected the contention of the petitioners on the ground that the date of the bill of entry was immaterial and the rate prevailing on 28th June, 1984 was relevant. The matter was agitated in Appeal. The Appellate Authority also rejected the contention of the petitioners. Hence this petition was filed.
The petition raises purely a question of fact. The Department, on the basis of record as they maintain in normal course, informed the petitioners that the date of the bill of entry was 28th June, 1984. The petitioners have not averred or brought any material to discredit the statement nor have they questioned the bona fides or goods faith of the respondents. We, therefore, accept the statement of the Customs Department as communicated, which is on the basis of official record and we do not propose to go into the question as raised by the learned counsel for the petitioners.
During the pendency of the petition, the petitioner also approached the Tribunal constituted under the Customs Act for the redressal of their grievance by way of an appeal. The Tribunal rejected the Appeal and confirmed the finding. Even otherwise, the question of fact as adjudicated by the three authorities below does not warrant any interference in the Writ Petition.
We, therefore, dismiss the Writ Petition. No order as to costs. Certified copy expedited.