1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2819 OF 1990 Uttar Pradesh State Brassware Corporation Ltd. .. Petitioner V/s Union of India & Ors. .. Respondents Mr. H.C. Mehta i/b Mehta & Co. for the Petitioner. Mr. A.S. Rao for the respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 28TH JULY 2009 P.C. : (Per D.G. Karnik, J.) 1. By this petition, the petitioner challenges the order dated 25th April 1990 passed by the Assistant Collector of Customs rejecting its application for refund of customs duty. 2. The petitioner imported 77 drums of brass scrap and 15 drums of bronze powder. The bill of entry for home consumption was filed by the petitioner on 9th December 1988. The petitioner paid duty as assessed by the assessing officer. According to the petitioner, it subsequently discovered some shortage in the bronze powder. Though duty was paid on the bronze 2 powder weighing 2220 kg., the actual weight of the bronze powder was found to be 1987 kg. and thus there was a shortage of 233 kg. On account of the shortage, the petitioner filed an application for refund on 19th December 1989. By the impugned order dated 25th April 1990, the Assistant Collector of Customs refused to grant refund on the ground that the application was barred by limitation. 3. Under section 27(1)(b) of the Customs Act, 1962 (for short “the Customs Act”), an application for refund is required to be made within 6 months. The application for refund in the present case was made on 19th December 1989 which was beyond the period of time prescribed by section 27(1)(b) of the Customs Act. We find no error in the view taken by the Assistant Commissioner of Customs in holding that the application was barred by limitation. The petition is accordingly dismissed. Rule discharged with no order as to costs. (D.G. KARNIK, J.) (F.I. REBELLO, J.)