https://www.taxtmi.com/caselaws?id=43628 The court ruled in favor of the petitioners, a body corporate, in a case concerning the refund of customs duty paid on imported goods. The court held that the petitioners were entitled to a refund of the duty paid on supplementary items, despite the authorities' argument that the refund application was time-barred under Section 27 of the Customs Act. The court found that the duty on the supplementary items was justified as it was recovered for items not shipped by the foreign suppliers. The court directed the respondents to refund the amount of Rs. 66,452.13 to the petitioners within four weeks. en-us Wed, 14 Jul 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43628 The court ruled in favor of the petitioners, a body corporate, in a case concerning the refund of customs duty paid on imported goods. The court held that the petitioners were entitled to a refund of the duty paid on supplementary items, despite the authorities' argument that the refund application was time-barred under Section 27 of the Customs Act. The court found that the duty on the supplementary items was justified as it was recovered for items not shipped by the foreign suppliers. The court directed the respondents to refund the amount of Rs. 66,452.13 to the petitioners within four weeks. Case-Laws Customs Wed, 14 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43628