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1984 (7) TMI 375 - AT - CustomsExtract: .......s not governed by Section 27 but is governed by Section 23. The appellant cannot go both ways. Section 23 of the Customs Act deals as to the remission of duty on lost, destroyed or abandoned goods. In the result I hold that the appellant’s refund claim is barred by limitation under Section 27 of the Customs Act, 1962. The appeal is dismissed.
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