https://www.taxtmi.com/caselaws?id=402933 The Court held that the writ petition challenging a notice of attachment and certificate under the Customs Act was not maintainable due to principles of res-judicata. The petitioners were found liable for payment of interest at 10% per annum as per the Supreme Court's order, with the Customs Act provisions used for recovery purposes only. The Court dismissed the petition, emphasizing that the interest determination was based on the Supreme Court's directive, and the petitioners' attempt to re-litigate the issue was barred by res-judicata. en-us Thu, 07 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 22:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402933 The Court held that the writ petition challenging a notice of attachment and certificate under the Customs Act was not maintainable due to principles of res-judicata. The petitioners were found liable for payment of interest at 10% per annum as per the Supreme Court's order, with the Customs Act provisions used for recovery purposes only. The Court dismissed the petition, emphasizing that the interest determination was based on the Supreme Court's directive, and the petitioners' attempt to re-litigate the issue was barred by res-judicata. Case-Laws Customs Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402933