https://www.taxtmi.com/caselaws?id=81312 The Tribunal dismissed the appeal against the Collector of Customs (Appeals) order rejecting a refund claim for a shortage of goods after duty payment on imported goods. The Tribunal held that the limitation period for refund application starts from the date of duty payment, not the vessel's arrival date as argued by the appellants. It also ruled that a mere request for a survey of goods did not constitute a formal protest for duty payment, and the refund application date is considered the date of receipt by the Assistant Collector. The appeal was dismissed as the appellants failed to establish grounds for invoking duty remission under Section 23 of the Customs Act, 1962. en-us Fri, 03 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81312 The Tribunal dismissed the appeal against the Collector of Customs (Appeals) order rejecting a refund claim for a shortage of goods after duty payment on imported goods. The Tribunal held that the limitation period for refund application starts from the date of duty payment, not the vessel's arrival date as argued by the appellants. It also ruled that a mere request for a survey of goods did not constitute a formal protest for duty payment, and the refund application date is considered the date of receipt by the Assistant Collector. The appeal was dismissed as the appellants failed to establish grounds for invoking duty remission under Section 23 of the Customs Act, 1962. Case-Laws Customs Fri, 03 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81312