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Home Case Index All Cases Customs Customs + HC Customs - 1993 (6) TMI HC This

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1993 (6) TMI 66 - HC - Customs

The petitioner imported goods but they were not traceable. The duty paid was not refunded due to a time limit for filing refund claims. The High Court ruled in favor of the petitioner, directing the refund of the duty paid. The court held that the recovery of duty without the goods being available was without legal authority. The respondents were ordered to refund the amount and pay the costs of the petition.

 

 

 

 

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