https://www.taxtmi.com/caselaws?id=273547 The appeal was dismissed by the court on technical grounds and the merits of the case. The court found that the appellants had been afforded a fair opportunity to contest the Customs authorities' findings and that the procedural irregularity did not warrant interference under Article 226. Additionally, the existence of a pending appeal under Section 188 of the Sea Customs Act and the failure to amend the application to include the current Collector of Customs weakened the appellants' position. As a result, the court dismissed the appeal without an order for costs. en-us Thu, 25 Nov 1954 00:00:00 +0530 Mon, 02 Jul 2018 12:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273547 The appeal was dismissed by the court on technical grounds and the merits of the case. The court found that the appellants had been afforded a fair opportunity to contest the Customs authorities' findings and that the procedural irregularity did not warrant interference under Article 226. Additionally, the existence of a pending appeal under Section 188 of the Sea Customs Act and the failure to amend the application to include the current Collector of Customs weakened the appellants' position. As a result, the court dismissed the appeal without an order for costs. Case-Laws Customs Thu, 25 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273547