Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Money collected during investigation without authority of law and retained by the Revenue attracts restitutionary interest even where no express statutory provision for interest exists. The High Court applied the principle that unlawful retention of public money offends Article 265 and gives rise to an obligation to refund with reasonable interest; the absence of a specific statutory footing did not defeat the claim. As the collection itself was unauthorised, the petitioner was entitled to interest at 6% per annum from the date of collection until payment.
Money collected during investigation without authority of law and retained by the Revenue attracts restitutionary interest even where no express statutory provision for interest exists. The High Court applied the principle that unlawful retention of public money offends Article 265 and gives rise to an obligation to refund with reasonable interest; the absence of a specific statutory footing did not defeat the claim. As the collection itself was unauthorised, the petitioner was entitled to interest at 6% per annum from the date of collection until payment.
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