Limitation for customs refund claims barred a revised inspection-charges claim raised only after duty payment.

A claim for refund or adjustment of differential customs duty, based on a revised basis for inspection charges introduced only after duty payment, was treated as a fresh claim. Because it was raised beyond the statutory time limit, the claim was barred by limitation under Section 27 of the Customs Act, 1962. The appeal failed on that ground.

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Issues: Whether the claim for refund or adjustment of differential duty, raised by modifying the basis of inspection charges for the first time after payment of duty, was barred by limitation under Section 27 of the Customs Act, 1962.

Analysis: The revised plea relating to inspection charges was introduced only after the duty had already been paid. The claim was therefore treated as a fresh claim made beyond the permissible time under the statutory limitation provision.

Conclusion: The claim was barred by limitation under Section 27 of the Customs Act, 1962 and the appeal failed on that ground.

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