Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2013 (9) TMI 730 - HC - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Dismissal of Writ Petition on Grounds of Res Judicata and Estoppel The writ petition was dismissed as it was found to be barred by principles similar to res judicata and constructive res judicata, as well as the doctrine ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Dismissal of Writ Petition on Grounds of Res Judicata and Estoppel

                          The writ petition was dismissed as it was found to be barred by principles similar to res judicata and constructive res judicata, as well as the doctrine of election and estoppel. The court held that the petitioner, having paid the redemption fine and penalty as per the order, could not challenge it later. The respondents' preliminary objection was upheld, leading to the dismissal of the writ petition without costs.




                          Issues Involved:
                          1. Maintainability of the writ petition.
                          2. Confiscation of foreign currency and Indian currency.
                          3. Implementation of the revisional authority's order.
                          4. Application of res judicata and constructive res judicata.
                          5. Petitioner's right to appeal after paying redemption fine and penalty.
                          6. Doctrine of election and estoppel.

                          Detailed Analysis:

                          Maintainability of the Writ Petition:
                          The respondents raised a preliminary objection regarding the maintainability of the writ petition, arguing that it is barred by principles analogous to res judicata and constructive res judicata. The petitioner argued that the payment of redemption fine and penalty does not foreclose the right to appeal or pursue other legal remedies, citing various precedents to support the contention that the writ petition is not barred by res judicata or accord and satisfaction.

                          Confiscation of Foreign Currency and Indian Currency:
                          The petitioner was accused of illegal export of various currencies and was caught with undeclared bank cheques and drafts. The Joint Commissioner of Customs confiscated the goods and allowed redemption fine and penalty. The Commissioner of Customs (Appeal) reduced the amounts, but the Joint Secretary, Ministry of Finance, restored the original fine and penalty, directing the release of the Indian equivalent of the foreign currency after deductions.

                          Implementation of the Revisional Authority's Order:
                          The petitioner sought the release of the foreign currency and the implementation of the revisional authority's order. Despite court orders, the respondents did not return the full equivalent amount of Indian currency, leading to the filing of multiple writ petitions. The court directed the customs authorities to pay the equivalent amount of seized currency in Indian currency within a specified period.

                          Application of Res Judicata and Constructive Res Judicata:
                          The respondents argued that the writ petition is barred by res judicata and constructive res judicata, as the petitioner had already acted in terms of the order by paying the redemption fine and penalty. The court agreed, citing precedents that a party who has accepted an order cannot subsequently challenge it. The principle of res judicata applies when a matter has been adjudicated by a competent court and is binding unless reversed on appeal.

                          Petitioner's Right to Appeal After Paying Redemption Fine and Penalty:
                          The petitioner contended that paying the redemption fine and penalty does not foreclose the right to appeal or other legal remedies. The court, however, found that the petitioner, having complied with the order by paying the fine and penalty, cannot subsequently challenge the same. The doctrine of election and estoppel bars the petitioner from approbating and reprobating the same order.

                          Doctrine of Election and Estoppel:
                          The court emphasized the doctrine of election, which prevents a party from accepting and rejecting the same instrument. The petitioner, having sought the implementation of the order and paid the redemption fine, cannot now challenge the order. The court cited various precedents to support this principle, stating that a litigant who has taken the benefit of a decision is estopped from questioning its validity.

                          Conclusion:
                          The writ petition was dismissed on the grounds of maintainability, being barred by principles analogous to res judicata and constructive res judicata, and the doctrine of election and estoppel. The court held that the petitioner, having complied with the order by paying the redemption fine and penalty, cannot subsequently challenge the same. The preliminary objection by the respondents succeeded, and the writ petition was dismissed with no order as to costs.
                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found