https://www.taxtmi.com/caselaws?id=117360 The appeal for a refund of demurrage charges paid to the Chennai Port Trust was rejected as time-barred under Section 27 of the Customs Act. Customs authorities were not held liable for the demurrage charges despite the appellant's claim citing a Supreme Court judgment. The delay in goods release was attributed to necessary testing procedures, and no fault was found with Customs authorities. The claim for refund before Customs authorities was deemed not maintainable, and the appellant was advised to seek relief from the Chief Commissioner of Customs instead. en-us Tue, 03 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 11:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117360 The appeal for a refund of demurrage charges paid to the Chennai Port Trust was rejected as time-barred under Section 27 of the Customs Act. Customs authorities were not held liable for the demurrage charges despite the appellant's claim citing a Supreme Court judgment. The delay in goods release was attributed to necessary testing procedures, and no fault was found with Customs authorities. The claim for refund before Customs authorities was deemed not maintainable, and the appellant was advised to seek relief from the Chief Commissioner of Customs instead. Case-Laws Customs Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117360