https://www.taxtmi.com/caselaws?id=796936 Limitation for customs appeals may permit exclusion of time spent pursuing a remedy before the wrong customs office under Section 14 of the Limitation Act, particularly where that office neither transfers nor promptly returns the appeal. An appeal transmitted by e-mail within the prescribed period, with a physical copy dispatched the same day, may also be treated as timely or within the condonable period. Refund of excess duty paid under protest may be available where final Bills of Entry accept the importer's declared classification and Revenue has neither challenged nor reopened those assessments. Each finally assessed Bill of Entry is independently determinative; refund does not extend to provisionally assessed Bills of Entry. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796936 Limitation for customs appeals may permit exclusion of time spent pursuing a remedy before the wrong customs office under Section 14 of the Limitation Act, particularly where that office neither transfers nor promptly returns the appeal. An appeal transmitted by e-mail within the prescribed period, with a physical copy dispatched the same day, may also be treated as timely or within the condonable period. Refund of excess duty paid under protest may be available where final Bills of Entry accept the importer's declared classification and Revenue has neither challenged nor reopened those assessments. Each finally assessed Bill of Entry is independently determinative; refund does not extend to provisionally assessed Bills of Entry. Case-Laws Customs Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796936