https://www.taxtmi.com/caselaws?id=40495 The High Court allowed the writ petition for refund of extra customs duty, emphasizing that the duty imposed was without legal authority as per the Constitution. The Court held that since the duty was levied without authority of law, there was no jurisdiction to impose or collect the tax, and the provisions of the Constitution must prevail. The Court dismissed the appeal, noting that jurisdiction under Art. 226 of the Constitution was not refused previously in similar cases, indicating the possibility of further legal challenges. en-us Wed, 24 Aug 1977 00:00:00 +0530 Mon, 10 May 2010 10:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40495 The High Court allowed the writ petition for refund of extra customs duty, emphasizing that the duty imposed was without legal authority as per the Constitution. The Court held that since the duty was levied without authority of law, there was no jurisdiction to impose or collect the tax, and the provisions of the Constitution must prevail. The Court dismissed the appeal, noting that jurisdiction under Art. 226 of the Constitution was not refused previously in similar cases, indicating the possibility of further legal challenges. Case-Laws Customs Wed, 24 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40495