https://www.taxtmi.com/caselaws?id=165934 The Tribunal upheld the rejection of a claim for refund of excess customs duty by M/s. Afro Asian Associates due to filing beyond the six-month period under Section 27(1) of the Customs Act. The appellant's ignorance of the exemption notification did not warrant condonation of the delay, as statutory provisions must be strictly adhered to. Precedents emphasized adherence to statutory limitations, leading to the dismissal of the appeal. en-us Thu, 30 Dec 1982 00:00:00 +0530 Wed, 20 Aug 2014 11:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165934 The Tribunal upheld the rejection of a claim for refund of excess customs duty by M/s. Afro Asian Associates due to filing beyond the six-month period under Section 27(1) of the Customs Act. The appellant's ignorance of the exemption notification did not warrant condonation of the delay, as statutory provisions must be strictly adhered to. Precedents emphasized adherence to statutory limitations, leading to the dismissal of the appeal. Case-Laws Customs Thu, 30 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165934