https://www.taxtmi.com/caselaws?id=72833 A reduction in customs redemption fine did not, by itself, create any right to interest, bank commission reimbursement, or other compensatory relief on amounts already paid or secured. The appellate forum was said to lack jurisdiction to review its own order or to grant substantive compensation under the guise of consequential relief. Restitution under Section 144 CPC was held inapplicable because the confiscation order had not been set aside and the fine had been paid voluntarily to obtain release of the goods, not under a later-reversed compulsory order. The claim was also rejected as resembling neither compensation for compulsory acquisition nor refund of an illegal levy, and no provision in the Customs Act, 1962 authorised such interest or reimbursement. en-us Fri, 20 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 13:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72833 A reduction in customs redemption fine did not, by itself, create any right to interest, bank commission reimbursement, or other compensatory relief on amounts already paid or secured. The appellate forum was said to lack jurisdiction to review its own order or to grant substantive compensation under the guise of consequential relief. Restitution under Section 144 CPC was held inapplicable because the confiscation order had not been set aside and the fine had been paid voluntarily to obtain release of the goods, not under a later-reversed compulsory order. The claim was also rejected as resembling neither compensation for compulsory acquisition nor refund of an illegal levy, and no provision in the Customs Act, 1962 authorised such interest or reimbursement. Case-Laws Customs Fri, 20 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72833