Section 27: [ Claim for refund of duty. [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

Q: What does Section 27 of The Customs Act, 1962 (CuA) deal with?

Section 27 CuA pertains to "[ Claim for refund of duty. [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 27 of The Customs Act, 1962 (CuA) governs [ Claim for refund of duty. [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]. As verified on 22 May 2026.

Q: Is Section 27 CuA still in force?

Yes, Section 27 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 27 CuA?

धारा 27 CuA is the Devanagari Hindi reference for Section 27 of the The Customs Act, 1962. Section 27 of The Customs Act, 1962 (CuA) governs [ Claim for refund of duty. [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]. As verified on 22 May 2026.

Q: What is Dhara 27 CuA?

Dhara 27 CuA is the Roman Hindi reference for Section 27 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 27 of The Customs Act, 1962 (CuA) governs [ Claim for refund of duty. [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]. As verified on 22 May 2026.

Q: How to cite Section 27 of The Customs Act, 1962?

Cite as: "Section 27, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, 1962, § 27 (India).

Law on Tips Editorial Board

(1)

Any person claiming refund of any duty -

(2)

[ If, on receipt of any such application, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] is satisfied that the whole or any part of the [duty and interest, if any, paid on such duty] [ Substituted by Act 55 of 1991, Section 2, for " duty " (w.e.f. 23.12.1991).][paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:

Provided that the amount of [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] as determined by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).][under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-

(3)

Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal [, the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule, Part VI (w.e.f. 28.12.2005).][or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2).

(4)

Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(5)

For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]