https://www.taxtmi.com/caselaws?id=41934 A timely claim for surplus sale proceeds under Section 63(2) was treated as satisfied when the importer's banker, acting as authorised agent, requested release of the surplus within six months of the auction. The procedural requirement was not defeated by later receipt of formal documents, so the claim remained valid. The Court also treated Section 120 as a limitation rule for ordinary proceedings, not a bar to writ jurisdiction under Article 226, and declined to let a technical limitation objection defeat an otherwise maintainable claim. Relief was granted for release of the surplus amount with costs. en-us Fri, 25 Nov 1983 00:00:00 +0530 Tue, 08 Jun 2010 10:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41934 A timely claim for surplus sale proceeds under Section 63(2) was treated as satisfied when the importer's banker, acting as authorised agent, requested release of the surplus within six months of the auction. The procedural requirement was not defeated by later receipt of formal documents, so the claim remained valid. The Court also treated Section 120 as a limitation rule for ordinary proceedings, not a bar to writ jurisdiction under Article 226, and declined to let a technical limitation objection defeat an otherwise maintainable claim. Relief was granted for release of the surplus amount with costs. Case-Laws Customs Fri, 25 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41934