Cash Security Deposit Refund Not Governed by Customs Act Section 27; Authorities Misapplied Law, Denying Claim Unjustly.

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....Rejection of refund of cash security deposit - Period of limitation - it is very much clear that refund claim of the security deposit is not governed by the provisions of Section 27 of the Customs Act and consequently, the lower authorities have clearly erred in rejecting and confirming the rejection of refund claimed of the security deposit by invoking the provisions of Section 27(1) ibid. - AT....