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2015 (1) TMI 1079 - CALCUTTA HIGH COURTRe-export of goods - Liability to port charges - Revenue contends that bar of Res-judicata applies - Held that:- Bar contained in Section 11 of the Code of Civil Procedure shall not apply to this case because the learned Trial Court did not decide the issue. Unless an issue has been heard and finally decided there can be no res judicata. In that view of the matter, it is clarified that the aforesaid order directing the writ petitioner to pay the port charges shall not stand in the way nor shall constitute res judicata in deciding the issue as to whether the delay was on account of the laches on the part of the Customs authority and in deciding the issue as regards the consequences thereof. - Appeal disposed of.
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