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2017 (4) TMI 263 - AT - CustomsAbandonment of goods - refund claim rejected on the ground of limitation - Held that: - Revenue has relied on the decision of the Tribunal in the case of Miles India [1983 (1) TMI 280 - CEGAT NEW DELHI], which has been upheld by the Hon'ble Apex Court, where it was held that wherein the principle that statutory authorities are bound by the time limit provided by the Statute was approved and confirmed, we do not find any ground to interfere in the present appeal - the limitation prescribed u/s 27 would be applicable in this case - appeal dismissed - decided against appellant.
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