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Kulbhushan Goyal Versus Union of India and others

Recovery proceedings - Refund u/s 27(1) of the Customs Act, 1962 - appropriation towards the petitioner s liability arising out of an order dated 25.04.2016 - duty drawback - whether the adjustment of a refund granted amounts to a coercive step? - Held that - It does - Merely because an amount is lying with the respondents the adjustment thereof by the respondents, makes no difference. The unilateral action of adjustment constitutes a coercive measure as much as any step or action to recover an ....... + More



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