https://www.taxtmi.com/caselaws?id=43575 Where customs duty is retained on imported goods that were never made available for clearance, the levy may be treated as without authority of law, and statutory limitation under Section 27 need not bar relief in writ jurisdiction. The article states that a refund claim rejected as time-barred can still be allowed where the goods were not delivered and continued retention of duty is unjustified. It further notes that the High Court may direct refund under Article 226 in such circumstances, although interest may still be declined. en-us Wed, 23 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43575 Where customs duty is retained on imported goods that were never made available for clearance, the levy may be treated as without authority of law, and statutory limitation under Section 27 need not bar relief in writ jurisdiction. The article states that a refund claim rejected as time-barred can still be allowed where the goods were not delivered and continued retention of duty is unjustified. It further notes that the High Court may direct refund under Article 226 in such circumstances, although interest may still be declined. Case-Laws Customs Wed, 23 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43575