https://www.taxtmi.com/caselaws?id=41010 The Court allowed the petition, setting aside previous orders and remitting the refund application back to the Assistant Collector of Customs for reconsideration on merits within two months. The Court held that the recovery of duty for missing cartons, found to be without authority, rendered the limitation period inapplicable under Section 27 of the Customs Act, 1962. The Department's argument that the assessment was justified based on the Bill of Entry was dismissed. No costs were awarded in the case. en-us Tue, 15 Sep 1981 00:00:00 +0530 Wed, 19 May 2010 17:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41010 The Court allowed the petition, setting aside previous orders and remitting the refund application back to the Assistant Collector of Customs for reconsideration on merits within two months. The Court held that the recovery of duty for missing cartons, found to be without authority, rendered the limitation period inapplicable under Section 27 of the Customs Act, 1962. The Department's argument that the assessment was justified based on the Bill of Entry was dismissed. No costs were awarded in the case. Case-Laws Customs Tue, 15 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41010