https://www.taxtmi.com/caselaws?id=80476 The Tribunal allowed the appeal against the Collector (Appeals) order regarding the import of goods, specifically an electric typewriter missing from a consignment. The appellants sought a refund under Sec. 27 of the Customs Act, which was rejected. The Tribunal held that since duty was paid on goods not delivered to the importers, a refund under Sec. 27 was valid. It emphasized that Sec. 74 did not apply as the goods were re-exported without being cleared. The matter was remanded for the consideration of the refund claim, clarifying the application of Sec. 27 in cases of duty paid on undelivered goods. en-us Wed, 03 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 11:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80476 The Tribunal allowed the appeal against the Collector (Appeals) order regarding the import of goods, specifically an electric typewriter missing from a consignment. The appellants sought a refund under Sec. 27 of the Customs Act, which was rejected. The Tribunal held that since duty was paid on goods not delivered to the importers, a refund under Sec. 27 was valid. It emphasized that Sec. 74 did not apply as the goods were re-exported without being cleared. The matter was remanded for the consideration of the refund claim, clarifying the application of Sec. 27 in cases of duty paid on undelivered goods. Case-Laws Customs Wed, 03 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80476