https://www.taxtmi.com/caselaws?id=48595 The Revision Application by M/s. Surana Textile Mills Ltd. regarding the rejection of their supplementary claim for drawback payment filed after 5 years was upheld due to exceeding the permissible limitation period. The applicant's argument for treating the claim under Section 154 of the Customs Act to correct clerical errors, supported by relevant case laws, was considered. The Government remanded the case to determine if the shortfall was due to a clerical error and instructed rectification under Section 154 if necessary, emphasizing procedural fairness and timely error resolution in customs processes. en-us Wed, 16 May 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48595 The Revision Application by M/s. Surana Textile Mills Ltd. regarding the rejection of their supplementary claim for drawback payment filed after 5 years was upheld due to exceeding the permissible limitation period. The applicant's argument for treating the claim under Section 154 of the Customs Act to correct clerical errors, supported by relevant case laws, was considered. The Government remanded the case to determine if the shortfall was due to a clerical error and instructed rectification under Section 154 if necessary, emphasizing procedural fairness and timely error resolution in customs processes. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48595