Customs refund limitation under Section 27 runs from duty payment, not from later shortage reporting.

A customs refund claim was held to be governed by the six-month limitation period under Section 27 of the Customs Act, running from the date of payment of duty. The attempt to start limitation from the later date when non-tracing of the short goods was reported was rejected because the shortage was already known on receipt of the goods. On that basis, the refund application was treated as filed beyond the prescribed period and was time-barred.

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Issues: Whether the refund claim of customs duty was barred by limitation under Section 27 of the Customs Act.

Analysis: The refund application was filed after the prescribed six-month period from the date of payment of duty and also after delivery of the goods. The contention that limitation should run from the later date when non-tracing of the short goods was reported was not accepted, as the statutory period under Section 27 runs from payment of duty and the shortage was already known on receipt of the goods.

Conclusion: The refund claim was time-barred and was rightly rejected.

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