( 1 ) THE petitioner being aggrieved by an order made by Government of India (Department of Revenue and Banking) on 4. 6. 1976 (Annxure-A1), has filed this petition.

( 2 ) IN a nutshell the facts are that the petitioner deposited an amount of money with the respondent on 19. 1. 1974 in anticipation of payment of duty as it was likely to receive goods, which were dispatched from United Kingdom. The petitioner was anticipating delivery of 69 bales of paper. However, only 51 bales were delivered to the petitioner. Thereafter, the petitioner approached the authority under the Customs Act for issuance of "short landing certificate", which was issued to the petitioner only on 11. 6. 1974. It is on the strength of this certificate that the petitioner submitted an application for refund of the excess amount on 9. 9. 1974. This application was submitted in respect of 18 bales, which he did not receive and for which "short landing certificate" was issued by the appropriate authority. There is no dispute with regard to the aforesaid aspects.

( 3 ) THE application of the petitioner came to be rejected on the ground that the claim for refund was received in the Customs House on 16. 9. 1974 while the duty was paid on 19. 1. 1974. In view of this, it was considered that the claim was made after the expiry of the time limit of six months prescribed in Section 27 (4) of the Customs Act, 1962 (hereinafter referred to as "the Act"), and, the claim was rejected as being time barred. The petitioner failed at all stages and hence the writ petition.

( 4 ) IT is the contention of the petitioner that initially when he deposited money, it was not "duty". So far as "duty" is concerned, the same is defined in Section 2 (15) of the Act, which reads as under:-

""duty" means a duty of customs leviable under this Act. "

( 5 ) SECTION 12 of the Act makes it very clear that the duty of customs can be levied on the goods imported into India or exported from India. The said section reads as under:-

"dutiable goods- (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975) or any other law for the time being in force, on goods imported into, or exported from, India. (2 ). The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government. "

( 6 ) CHAPTER V provides for the valuation of goods for the purposes of assessment; date for determination of rate of duty; tariff valuation of imported goods; date for determination of rate of duty and tariff valuation of export goods. Section 17 refers to assessment of duty. Section 18 refers to provisional assessment of duty. Section 15 is required to be taken into consideration as the rate of duty and tariff valuation on the date on which the goods are imported will be the decisive factor for determination of the goods entered for home consumption. Section 15 (1) (a) being relevant, we reproduce the same hereinunder:-

"in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section. "

( 7 ) THE other part of the section is not necessary and, therefore, we are not reproducing the same. Therefore, the assessment will have to be made, in case of goods entered for home consumption, as on the date on which a bill of entry is presented. It is on that date only that the importer would be liable to pay customs duty.

( 8 ) IN the instant case, we put a question to the counsel for the Revenue that under what provision of law the amount was received from the petitioner on 19. 1. 1974. It was stated that there is no such provision. Therefore, when the amount was paid in anticipation of arrival of goods, it was to be just credited in the name of the payer, and, the recipient would be in the capacity