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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Dismissed: Time-barred claim for lower inspection charge percentage under Customs Act.</h1> The appeal was dismissed by the High Court due to being time-barred under Sec. 27 of the Customs Act, 1962, as the claim for a lower inspection charge ... - The appeal was filed against an order by the Appellate Collector of Customs, Madras regarding differential duty on imported urea due to inspection charges. The appellants' claim for a lower inspection charge percentage was rejected as it was made after the duty payment date, barred by Sec. 27 of the Customs Act, 1962. The appeal was rejected solely on the ground of limitation.

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