https://www.taxtmi.com/caselaws?id=339991 Customs duty recovery was found unsustainable where the exporter had substantially fulfilled the export obligation and the Export Obligation Discharge Certificate was issued without dispute as to its genuineness. The demand and recovery notice rested on a mistaken factual premise that the obligation had not been met, so retention and collection of duty lacked authority. Article 265 of the Constitution barred levy or collection without authority of law, and the recovery notice was quashed. Costs were imposed on the petitioner for delay in approaching the Court. en-us Tue, 24 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339991 Customs duty recovery was found unsustainable where the exporter had substantially fulfilled the export obligation and the Export Obligation Discharge Certificate was issued without dispute as to its genuineness. The demand and recovery notice rested on a mistaken factual premise that the obligation had not been met, so retention and collection of duty lacked authority. Article 265 of the Constitution barred levy or collection without authority of law, and the recovery notice was quashed. Costs were imposed on the petitioner for delay in approaching the Court. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339991