Refund of excess amount deposited - The petitioner is right in ...

Customs

January 20, 2022

Refund of excess amount deposited - The petitioner is right in his contention that the maximum liability to deposit the disputed amount in the appeal already preferred by the petitioner, which is pending adjudication is 7.5% of the disputed amount; it follows therefrom that in view of my finding that the impugned letters / orders are illegal and arbitrary and deserve to be quashed, by also applying the principles of restitution, it is necessary to direct the respondents to refund / repay any sum in excess of 7.5% back to the petitioner pending disposal of the appeal and by issuing necessary directions in this regard - HC

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Refund of excess amount deposited - The petitioner is right in ...

Customs

January 20, 2022

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