https://www.taxtmi.com/caselaws?id=43626 The High Court of Bombay remitted a case back to the Customs Tribunal for fresh consideration regarding the refund of duty paid on imported items claimed as drug intermediates. The Tribunal had dismissed the appeal based on limitation grounds without evaluating the merit of the claim. The High Court clarified that the limitation under the Customs Act does not apply in writ jurisdiction. The Tribunal was directed to promptly decide on whether propylene glycol and paraphenetidine qualify as drug intermediates entitled to exemption benefits, aiming for resolution within six months. No costs were awarded in the case. en-us Tue, 27 Jul 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43626 The High Court of Bombay remitted a case back to the Customs Tribunal for fresh consideration regarding the refund of duty paid on imported items claimed as drug intermediates. The Tribunal had dismissed the appeal based on limitation grounds without evaluating the merit of the claim. The High Court clarified that the limitation under the Customs Act does not apply in writ jurisdiction. The Tribunal was directed to promptly decide on whether propylene glycol and paraphenetidine qualify as drug intermediates entitled to exemption benefits, aiming for resolution within six months. No costs were awarded in the case. Case-Laws Customs Tue, 27 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43626