https://www.taxtmi.com/caselaws?id=172684 The Sea Customs Act, 1878, as applied through the Land Customs Act, 1924, was treated as a self-contained code for customs assessment, appeal, revision and finality. The expression "decision or order" in Section 188 was read broadly to include a determination of the applicable rate of duty, not merely confiscation or penalty orders. Because the statute created the liability and provided its own exclusive remedy, the finality under Section 188, together with revision under Section 191, excluded further civil court challenge. The suit was therefore barred after the statutory appeal and revision had been pursued. en-us Fri, 15 Mar 1940 00:00:00 +0530 Thu, 27 Aug 2015 15:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172684 The Sea Customs Act, 1878, as applied through the Land Customs Act, 1924, was treated as a self-contained code for customs assessment, appeal, revision and finality. The expression "decision or order" in Section 188 was read broadly to include a determination of the applicable rate of duty, not merely confiscation or penalty orders. Because the statute created the liability and provided its own exclusive remedy, the finality under Section 188, together with revision under Section 191, excluded further civil court challenge. The suit was therefore barred after the statutory appeal and revision had been pursued. Case-Laws Indian Laws Fri, 15 Mar 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172684