https://www.taxtmi.com/caselaws?id=370345 The court found in favor of the petitioner, ruling that the Directorate of Revenue Intelligence's unlawful demand of Rs. 40,00,000 during goods import violated Article 265 of the Constitution of India. The court emphasized that revenue authorities cannot retain any amount without a finalized demand and assessment, ordering the refund of the unlawfully retained amount to the petitioner within four weeks, except for a nominal sum. The court highlighted the lack of statutory provisions authorizing such retention and reiterated that any retention without legal basis would contravene constitutional provisions. en-us Thu, 16 Aug 2018 00:00:00 +0530 Wed, 20 Mar 2019 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370345 The court found in favor of the petitioner, ruling that the Directorate of Revenue Intelligence's unlawful demand of Rs. 40,00,000 during goods import violated Article 265 of the Constitution of India. The court emphasized that revenue authorities cannot retain any amount without a finalized demand and assessment, ordering the refund of the unlawfully retained amount to the petitioner within four weeks, except for a nominal sum. The court highlighted the lack of statutory provisions authorizing such retention and reiterated that any retention without legal basis would contravene constitutional provisions. Case-Laws Customs Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370345