https://www.taxtmi.com/caselaws?id=167525 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It ruled that the payment for the short-landed crate was a deposit, not Customs duty, and therefore not subject to the limitations of Section 27(1) of the Customs Act, 1962. The appellants were granted consequential relief, with the Tribunal emphasizing that the Customs Act does not prohibit refunds for payments not classified as Customs duty. en-us Wed, 28 Nov 1984 00:00:00 +0530 Tue, 23 Dec 2014 12:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167525 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It ruled that the payment for the short-landed crate was a deposit, not Customs duty, and therefore not subject to the limitations of Section 27(1) of the Customs Act, 1962. The appellants were granted consequential relief, with the Tribunal emphasizing that the Customs Act does not prohibit refunds for payments not classified as Customs duty. Case-Laws Customs Wed, 28 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167525