https://www.taxtmi.com/caselaws?id=48708 The Tribunal, by majority, determined that Sections 154 and 27 of the Customs Act, 1962, operate independently. It concluded that corrections under Section 154, which addresses clerical or arithmetical mistakes, can be made "at any time" and are not restricted by the time limits of Section 27 concerning refund claims. Consequently, the Tribunal set aside the lower authorities' decisions and remanded the case for reconsideration under Section 154, allowing for potential refunds without the constraints of Section 27's time limits. A dissenting opinion held that both sections should be read together, maintaining the time-barred status of the refund claim. en-us Tue, 18 Sep 1990 00:00:00 +0530 Mon, 06 Nov 2023 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48708 The Tribunal, by majority, determined that Sections 154 and 27 of the Customs Act, 1962, operate independently. It concluded that corrections under Section 154, which addresses clerical or arithmetical mistakes, can be made "at any time" and are not restricted by the time limits of Section 27 concerning refund claims. Consequently, the Tribunal set aside the lower authorities' decisions and remanded the case for reconsideration under Section 154, allowing for potential refunds without the constraints of Section 27's time limits. A dissenting opinion held that both sections should be read together, maintaining the time-barred status of the refund claim. Case-Laws Customs Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48708