https://www.taxtmi.com/caselaws?id=97374 The Tribunal allowed the Revenue's appeal, ruling that the claim for refund of customs duty by M/s. Relaxo Rubber Ltd. was not time-barred under Section 27 of the Customs Act. The Tribunal held that Section 13 did not apply as the duty was paid post-assessment, and the pilferage was discovered after the goods were cleared. Legal precedents cited by the Respondents were deemed irrelevant. The decision highlighted the importance of the timing of duty payment and discovery of pilferage in determining the applicability of relevant legal provisions. en-us Wed, 26 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 14:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97374 The Tribunal allowed the Revenue's appeal, ruling that the claim for refund of customs duty by M/s. Relaxo Rubber Ltd. was not time-barred under Section 27 of the Customs Act. The Tribunal held that Section 13 did not apply as the duty was paid post-assessment, and the pilferage was discovered after the goods were cleared. Legal precedents cited by the Respondents were deemed irrelevant. The decision highlighted the importance of the timing of duty payment and discovery of pilferage in determining the applicability of relevant legal provisions. Case-Laws Customs Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97374