Home Case Index All Cases Customs Customs + SC Customs - 1973 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (3) TMI 58 - SC - CustomsWhether the High Court ought to have granted in the circumstances of the case the relief asked for by the appellant-company in its writ petition? Held that:- The refusal to return the excess duty on the ground that the appellant-company had not applied within time provided by the Act was clearly unsustainable. Since there was not and could not be any dispute with regard to the invoice price being the real value there was no point in filing any appeal; nor could the omission to file any such appeal be a proper or valid ground for refusing relief to the appellant-company, when there remained no longer any dispute between the parties as to the invoice price being the real value of the imported items. For the reasons aforesaid, we are satisfied that the High Court was not right in refusing the relief, in spite of its being satisfied that the excess duty was charged without any basis in law and also that the respondents could not lawfully retain the excess duty. In the circumstances we set aside the judgment of the High Court and allow the appeal.
|