Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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The HC refused the prayer for a writ directing release of the goods for re-export, holding that the Customs authorities are entitled to issue a show cause notice and adjudicate pending investigation findings; bond-to-bond transfer to R4 could not be permitted due to R4's non-cooperation and outstanding CFSL opinion on alleged forgery. Allegations of forgery remain for statutory adjudication under the Customs Act and Rules, and the Customs Department must deal with the consignment in accordance with law. Alleged non-payment by R3 is a private contractual dispute unsuitable for determination in this writ. Petition disposed.
The HC refused the prayer for a writ directing release of the goods for re-export, holding that the Customs authorities are entitled to issue a show cause notice and adjudicate pending investigation findings; bond-to-bond transfer to R4 could not be permitted due to R4's non-cooperation and outstanding CFSL opinion on alleged forgery. Allegations of forgery remain for statutory adjudication under the Customs Act and Rules, and the Customs Department must deal with the consignment in accordance with law. Alleged non-payment by R3 is a private contractual dispute unsuitable for determination in this writ. Petition disposed.
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