https://www.taxtmi.com/caselaws?id=755478 Departmental circulars governing appeals against acquittal were treated as binding, and an appeal filed without the required prior approval and proper forum was held not maintainable. On that basis, withholding the petitioner's exit permit and NOC after acquittal and in the absence of any pending lawful proceeding was considered unjustified and inconsistent with personal liberty. The Court also found the obstruction to departure wrongful and abusive, and granted compensation for the mental agony and hardship caused by the department's conduct. en-us Thu, 11 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755478 Departmental circulars governing appeals against acquittal were treated as binding, and an appeal filed without the required prior approval and proper forum was held not maintainable. On that basis, withholding the petitioner's exit permit and NOC after acquittal and in the absence of any pending lawful proceeding was considered unjustified and inconsistent with personal liberty. The Court also found the obstruction to departure wrongful and abusive, and granted compensation for the mental agony and hardship caused by the department's conduct. Case-Laws Customs Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755478