https://www.taxtmi.com/caselaws?id=300648 A civil suit for refund was maintainable despite Section 27 of the Customs Act where the customs levy itself was without jurisdiction and there was no effective statutory machinery to recover money collected without authority of law. The Court held that cess on exported mica could not be added to the assessable value under Section 14 for export duty, because a statutory impost is not part of the goods' value; the resulting levy was ultra vires. Once the assessment was found illegal, the amount collected was refundable, and consequential relief including interest and costs followed. The assessment orders were quashed to the extent they included the cess in the taxable value. en-us Wed, 02 Mar 1994 00:00:00 +0530 Thu, 17 Feb 2022 11:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300648 A civil suit for refund was maintainable despite Section 27 of the Customs Act where the customs levy itself was without jurisdiction and there was no effective statutory machinery to recover money collected without authority of law. The Court held that cess on exported mica could not be added to the assessable value under Section 14 for export duty, because a statutory impost is not part of the goods' value; the resulting levy was ultra vires. Once the assessment was found illegal, the amount collected was refundable, and consequential relief including interest and costs followed. The assessment orders were quashed to the extent they included the cess in the taxable value. Case-Laws Customs Wed, 02 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300648