1992 (1) TMI 133

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....he case on the basis of evidence available on record without fixing the same for hearing. 2. It is noted that the applicants refund claim has been rejected as time-barred having been filed after expiry of statutory period of six months provided for under the provisions of Sec. 27 of the Customs Act, 1962 and Collector (Appeals) holding that Bill of Entry did not have marking of its being provis....

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....the view taken by the Collector (Appeals) - that only cases of disputed assessments and not those of short landed goods can qualify for benefit available under Explanation to Section 27(1) of the Customs Act, 1962. Once an assessment is provisional, for whatever reason, the said benefit of computing the period of limitation from the date of adjustment of duty after the final assessment thereof wil....