https://www.taxtmi.com/caselaws?id=417311 The Court quashed the impugned letters dated 11.03.2021 and 16.03.2021, directing recovery of customs duty and encashment of bank guarantee prematurely, violating the statutory appeal period. The Court found the actions illegal and arbitrary, emphasizing the need for adherence to the law and principles of natural justice. It ordered the refund of excess amount to the petitioner, retaining only 7.5% of the disputed sum for the pending appeal. The Court invoked principles of restitution for fairness, ultimately allowing the petition and instructing the Appellate Authority to decide on the appeal in accordance with the law. en-us Thu, 23 Dec 2021 00:00:00 +0530 Mon, 01 Aug 2022 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417311 The Court quashed the impugned letters dated 11.03.2021 and 16.03.2021, directing recovery of customs duty and encashment of bank guarantee prematurely, violating the statutory appeal period. The Court found the actions illegal and arbitrary, emphasizing the need for adherence to the law and principles of natural justice. It ordered the refund of excess amount to the petitioner, retaining only 7.5% of the disputed sum for the pending appeal. The Court invoked principles of restitution for fairness, ultimately allowing the petition and instructing the Appellate Authority to decide on the appeal in accordance with the law. Case-Laws Customs Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417311