Home Case Index All Cases Customs Customs + HC Customs - 2009 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 477 - HC - CustomsRemission of duty - remission of duty" is the catchword of Section 23 - word "remission" presupposes levy of duty first and thereafter remission thereof - Since there was an exemption on duty, no question of remission arise Strictures against petitioner – cost awarded to Customs Dept. – Petitioner-appellant moving different writ applications one after another on different pretext with central lis of demand notice and its effect, gross abuse of process has been caused – Appellant used machinery of High Court as a liver to resist the demand Customs Authority, which lawfully has been confirmed – Appellant liable for payments of cost due to such conduct
|