https://www.taxtmi.com/caselaws?id=267880 A customs auction sale was conducted after notice, and the proceeds were applied in the statutory order toward auction expenses, customs duty, storage and handling charges, leaving no surplus. On those facts, the court held that no legally recoverable amount remained against the petitioner, so recovery by attachment of its bank account under the Tamil Nadu VAT law was unsustainable. The garnishee-style proceedings were set aside, the impugned notices were quashed, and the amount collected was directed to be refunded, while the revenue was left free to proceed against the original dealer in accordance with law. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 07 Jan 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267880 A customs auction sale was conducted after notice, and the proceeds were applied in the statutory order toward auction expenses, customs duty, storage and handling charges, leaving no surplus. On those facts, the court held that no legally recoverable amount remained against the petitioner, so recovery by attachment of its bank account under the Tamil Nadu VAT law was unsustainable. The garnishee-style proceedings were set aside, the impugned notices were quashed, and the amount collected was directed to be refunded, while the revenue was left free to proceed against the original dealer in accordance with law. Case-Laws Customs Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267880