Customs Act Appeal Dismissed; Refund Claim Rejected Due to Limitation Period The Supreme Court dismissed the appeal under the Customs Act, 1962, stating Customs Authorities were justified in disallowing the refund claim due to the ...
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Customs Act Appeal Dismissed; Refund Claim Rejected Due to Limitation Period
The Supreme Court dismissed the appeal under the Customs Act, 1962, stating Customs Authorities were justified in disallowing the refund claim due to the limitation period. The appellant was allowed to withdraw the appeal, with the Court clarifying the Customs Tribunal's order was not flawed. The appellant was advised to seek alternative remedies if the duty payment was made under a mistake of law.
The Supreme Court dismissed the appeal regarding a claim for refund under the Customs Act, 1962, stating that Customs Authorities were justified in disallowing the claim due to the limitation period under Section 27(1). The appellant was allowed to withdraw the appeal, with the Court clarifying that the order of the Customs Tribunal was not flawed. The appellant was advised to seek alternative remedies if the duty payment was made under a mistake of law.
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