https://www.taxtmi.com/caselaws?id=167411 The Tribunal upheld the Assistant Collector's order in the case of M/s. Kapadia Trading Co., as the refund claim was time-barred under Section 27(1) of the Customs Act. In another case, the Tribunal exempted imported coconut oil from additional duty due to ambiguity in determining whether it was processed or unprocessed. The Tribunal ruled in favor of importers regarding the nature of the oil, granting them the exemption. Additionally, the Tribunal clarified jurisdictional limits for the Appellate Collector and corrected the misapplication of the Indian Limitation Act, setting aside time-barred refund claims. Review proceedings for M/s. Godhwani Brothers were deemed invalid due to procedural errors. en-us Fri, 25 Jan 1985 00:00:00 +0530 Fri, 19 Dec 2014 11:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167411 The Tribunal upheld the Assistant Collector's order in the case of M/s. Kapadia Trading Co., as the refund claim was time-barred under Section 27(1) of the Customs Act. In another case, the Tribunal exempted imported coconut oil from additional duty due to ambiguity in determining whether it was processed or unprocessed. The Tribunal ruled in favor of importers regarding the nature of the oil, granting them the exemption. Additionally, the Tribunal clarified jurisdictional limits for the Appellate Collector and corrected the misapplication of the Indian Limitation Act, setting aside time-barred refund claims. Review proceedings for M/s. Godhwani Brothers were deemed invalid due to procedural errors. Case-Laws Customs Fri, 25 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167411