https://www.taxtmi.com/caselaws?id=166098 The appellant, Miles India Ltd., filed a refund claim for customs duty paid on imported goods, which was rejected as time-barred under Section 27 of the Customs Act, 1962. The Tribunal upheld the rejection, emphasizing adherence to the specific statute's time limit over general limitation laws. The claim's filing referencing Section 27 precluded consideration under general rights. The customs authorities were deemed justified in their rejection based on the statutory time limit. The appeal was dismissed, affirming the importance of complying with statutory time limits over general limitation principles. en-us Thu, 06 Jan 1983 00:00:00 +0530 Mon, 25 Aug 2014 16:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166098 The appellant, Miles India Ltd., filed a refund claim for customs duty paid on imported goods, which was rejected as time-barred under Section 27 of the Customs Act, 1962. The Tribunal upheld the rejection, emphasizing adherence to the specific statute's time limit over general limitation laws. The claim's filing referencing Section 27 precluded consideration under general rights. The customs authorities were deemed justified in their rejection based on the statutory time limit. The appeal was dismissed, affirming the importance of complying with statutory time limits over general limitation principles. Case-Laws Customs Thu, 06 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166098