https://www.taxtmi.com/caselaws?id=34706 The Tribunal allowed the appeal, granting relief to the appellant in a customs duty refund case. The appellant's claim, filed after six months from duty payment, was initially rejected as time-barred. However, the Tribunal considered the unique circumstances, including goods not being available for assessment and short landing issues, leading to inconvenience for the appellant. The Tribunal held that the time-bar under Section 27 of the Customs Act did not apply, emphasizing that the amount deposited was not attributable to imported goods cleared without duty payment. The appeal was allowed, providing consequential relief to the appellant. en-us Tue, 10 Feb 2009 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34706 The Tribunal allowed the appeal, granting relief to the appellant in a customs duty refund case. The appellant's claim, filed after six months from duty payment, was initially rejected as time-barred. However, the Tribunal considered the unique circumstances, including goods not being available for assessment and short landing issues, leading to inconvenience for the appellant. The Tribunal held that the time-bar under Section 27 of the Customs Act did not apply, emphasizing that the amount deposited was not attributable to imported goods cleared without duty payment. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Customs Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34706