https://www.taxtmi.com/caselaws?id=109872 The Tribunal upheld the rejection of the refund claim as time-barred under Section 27 of the Customs Act. It clarified that Section 23(2) did not apply as the goods were not abandoned before clearance under Section 47. The Tribunal also determined that the duty payment was not provisional under Section 17(4) and upheld the lower authorities' decision, dismissing the appeal. en-us Mon, 09 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 15:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109872 The Tribunal upheld the rejection of the refund claim as time-barred under Section 27 of the Customs Act. It clarified that Section 23(2) did not apply as the goods were not abandoned before clearance under Section 47. The Tribunal also determined that the duty payment was not provisional under Section 17(4) and upheld the lower authorities' decision, dismissing the appeal. Case-Laws Customs Mon, 09 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109872