https://www.taxtmi.com/caselaws?id=329103 A concluded customs adjudication could not be reopened after the Supreme Court dismissed the appeal, as the matter attained finality inter partes and a later contrary tribunal view could not displace it. The plea that secured debts had priority over crown debt also failed because that principle does not permit a defaulter to resist payment of statutory customs dues. On instalments, the Court held that relief under the departmental circular lay within the competent authority's discretion, not the writ court's direct grant, and directed expeditious consideration of the petitioner's representation. en-us Wed, 09 Dec 2015 00:00:00 +0530 Sat, 05 Nov 2016 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329103 A concluded customs adjudication could not be reopened after the Supreme Court dismissed the appeal, as the matter attained finality inter partes and a later contrary tribunal view could not displace it. The plea that secured debts had priority over crown debt also failed because that principle does not permit a defaulter to resist payment of statutory customs dues. On instalments, the Court held that relief under the departmental circular lay within the competent authority's discretion, not the writ court's direct grant, and directed expeditious consideration of the petitioner's representation. Case-Laws Customs Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329103