1986 (8) TMI 71 - HC - Customs

Summary

The High Court of Bombay ruled in favor of the petitioners, a partnership firm importing Glass Fibre Yarn, for a refund of additional duty paid. The court held that the duty was recovered without authority of law, entitling the petitioners to a refund despite being time-barred under Section 27 of the Customs Act. The Assistant Collector of Customs was directed to calculate and refund the amount due for 21 consignments imported between January 1979 and January 1981 within three months.