https://www.taxtmi.com/caselaws?id=43278 The court ruled in favor of the petitioner, granting a refund of customs duty paid for goods that never arrived at the port. Despite the claim being beyond the statutory time limit under Section 27 of the Customs Act, the court emphasized the right to refund when money is paid without statutory authority. The judge held that the petitioner was entitled to the refund as the duty was paid in mistaken anticipation of goods that were not imported. The Customs Authorities were directed to refund the duty amount within four weeks, and the writ petition was disposed of accordingly. en-us Tue, 13 Aug 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43278 The court ruled in favor of the petitioner, granting a refund of customs duty paid for goods that never arrived at the port. Despite the claim being beyond the statutory time limit under Section 27 of the Customs Act, the court emphasized the right to refund when money is paid without statutory authority. The judge held that the petitioner was entitled to the refund as the duty was paid in mistaken anticipation of goods that were not imported. The Customs Authorities were directed to refund the duty amount within four weeks, and the writ petition was disposed of accordingly. Case-Laws Customs Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43278