https://www.taxtmi.com/caselaws?id=41246 The court dismissed the suit with costs, finding that the payments were made as customs duty, not advances, and were non-refundable. There was no acknowledgment of liability by the defendant, no restraint from realizing sums, and the suit was barred under the Customs Act. Additionally, the plaintiff's claim was barred by limitation as no refund application was made within the required timeframe. Consequently, the plaintiff was not entitled to any relief, and the suit was deemed non-maintainable. en-us Mon, 19 Jun 1978 00:00:00 +0530 Mon, 31 May 2010 16:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41246 The court dismissed the suit with costs, finding that the payments were made as customs duty, not advances, and were non-refundable. There was no acknowledgment of liability by the defendant, no restraint from realizing sums, and the suit was barred under the Customs Act. Additionally, the plaintiff's claim was barred by limitation as no refund application was made within the required timeframe. Consequently, the plaintiff was not entitled to any relief, and the suit was deemed non-maintainable. Case-Laws Customs Mon, 19 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41246