Section 78 - Amendment of section 27 - Finance Act, 1988

78. Amendment of section 27 In section 27 of the Customs Act, after sub-section (4), the following sub-section shall be inserted, namely:-- (5) Notwithstanding anything contained in any other law, the provisions of this section shall also apply to a claim for refund of any amount collected as duty of customs made on the ground that the goods in respect of which such amount was collected were not leviable to such duty or were entitled to exemption from duty and no: court shall have any jurisdiction in respect of such claim, .