1994 (3) TMI 95 - HC - Customs

Summary

The High Court of Bombay ordered the Customs Department to refund Rs. 36,404.66 to a company that overpaid import duty due to a clerical error in the Bill of Entry declaration. The court ruled that the time limit for refund under Section 27 of the Customs Act did not apply in this case. The court found that the burden of excess duty was not transferred to a third party and the refund amount was negligible, so it directed the Customs Department to return the excess duty to the company within eight weeks.