Refund limitation period doesn’t apply to Extra Duty Deposit as it is not customs duty: Delhi HC

Sentec India Company Private Limited Vs Assistant Commissioner of Customs (Delhi High Court)

Delhi High Court held that Extra Duty Deposit [EDD] is not in nature of customs duty and hence period of limitation for seeking refund of customs duty u/s. 27 of Customs Act, 1962 doesn’t apply to the same. Accordingly, refund granted and petition allowed.

Facts- The Petitioner had imported certain goods from Taiwan between 2014 and 2017. The Respondent/Department had suspected undervaluation of said goods and referred the same to the Special Valuation Branch, Delh

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