https://www.taxtmi.com/caselaws?id=34950 The High Court upheld the Tribunal's decision that the money received by the respondent before a certain date was not recoverable under Rule 4 of the Customs Attachment of Property of Defaulters for Recovery of Government Dues Rules. The Court confirmed the Tribunal's jurisdiction to entertain the appeal under Section 129A of the Customs Act. It ruled that the respondent, who had terminated an agreement and forfeited earnest money before an attachment notice, could not be considered a defaulter, and the money could not be recovered. The Court concluded that no substantial legal question arose, affirming that the respondent's property was not subject to attachment under the Customs Act. en-us Wed, 14 Oct 2009 00:00:00 +0530 Thu, 24 Jun 2010 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34950 The High Court upheld the Tribunal's decision that the money received by the respondent before a certain date was not recoverable under Rule 4 of the Customs Attachment of Property of Defaulters for Recovery of Government Dues Rules. The Court confirmed the Tribunal's jurisdiction to entertain the appeal under Section 129A of the Customs Act. It ruled that the respondent, who had terminated an agreement and forfeited earnest money before an attachment notice, could not be considered a defaulter, and the money could not be recovered. The Court concluded that no substantial legal question arose, affirming that the respondent's property was not subject to attachment under the Customs Act. Case-Laws Customs Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34950