https://www.taxtmi.com/caselaws?id=165693 The court decided in favor of the plaintiff on the issues of territorial jurisdiction and limitation period. However, the court held that the suit was not maintainable under the Customs Act, 1962. Consequently, the court dismissed the suit with costs, emphasizing that the levy of customs duty had attained finality and could not be revisited solely due to a subsequent Supreme Court judgment. en-us Fri, 24 Apr 1981 00:00:00 +0530 Thu, 07 Aug 2014 13:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165693 The court decided in favor of the plaintiff on the issues of territorial jurisdiction and limitation period. However, the court held that the suit was not maintainable under the Customs Act, 1962. Consequently, the court dismissed the suit with costs, emphasizing that the levy of customs duty had attained finality and could not be revisited solely due to a subsequent Supreme Court judgment. Case-Laws Central Excise Fri, 24 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165693