https://www.taxtmi.com/caselaws?id=42209 The court ruled in favor of the petitioners, emphasizing that the duty recovery was without jurisdiction and, therefore, not subject to the time limitation prescribed under the Customs Act, 1962. The judgment highlighted the importance of authority in tax collection and the obligation to refund erroneously levied amounts. en-us Wed, 29 Jul 1987 00:00:00 +0530 Wed, 09 Jun 2010 17:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42209 The court ruled in favor of the petitioners, emphasizing that the duty recovery was without jurisdiction and, therefore, not subject to the time limitation prescribed under the Customs Act, 1962. The judgment highlighted the importance of authority in tax collection and the obligation to refund erroneously levied amounts. Case-Laws Central Excise Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42209