Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
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