2016 (12) TMI 266 - SCH - Customs

Refund of customs duty paid - short shipped goods - time bar - Held that - decision in the case of Vedanta Ltd. Versus Commissioner of Customs (Port) 2016 (5) TMI 437 - CALCUTTA HIGH COURT contested - the provision of Section 27 of the Customs Act would clearly not apply to the present case on its plain language - the respondent should refund the excess customs duty paid within a period of four weeks - petition allowed - decided in favor of petitioner-assessee.

Summary

The Supreme Court ordered the respondent to refund the excess customs duty paid by the petitioner for short-shipped goods within four weeks. Section 27 of the Customs Act does not apply in this case. The special leave petition is disposed of.