https://www.taxtmi.com/caselaws?id=434917 The Tribunal upheld the rejection of the refund claim for customs duty following the confiscation of imported goods declared as "Calcium Grease." It was determined that the refund claim was time-barred as it was not filed within one year of the confiscation order, as required by Section 27 of the Customs Act, 1962. The appellant failed to provide sufficient grounds or proof to establish refund eligibility, and the absence of final assessment and necessary documentation led to the dismissal of the appeal. The original order rejecting the refund claim was upheld, and the appeal was dismissed. en-us Wed, 15 Feb 2023 00:00:00 +0530 Tue, 07 Mar 2023 00:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434917 The Tribunal upheld the rejection of the refund claim for customs duty following the confiscation of imported goods declared as "Calcium Grease." It was determined that the refund claim was time-barred as it was not filed within one year of the confiscation order, as required by Section 27 of the Customs Act, 1962. The appellant failed to provide sufficient grounds or proof to establish refund eligibility, and the absence of final assessment and necessary documentation led to the dismissal of the appeal. The original order rejecting the refund claim was upheld, and the appeal was dismissed. Case-Laws Customs Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434917