https://www.taxtmi.com/caselaws?id=42552 The court granted the petitioners, an insurance company, a refund of Customs duty for a damaged consignment during export. The judgment clarified that Customs duty on exported goods becomes leviable only when the export is complete, i.e., when goods leave India's territorial waters. It emphasized that recovery of Customs duty not legally leviable can be ordered under Article 226, stating that duty collected unlawfully lacks legal authority. The court highlighted that Section 27 of the Customs Act applies only when duty collection is lawful, thus ordering a refund of the Customs duty in this case and including provisions for interest payment. en-us Thu, 27 Jul 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42552 The court granted the petitioners, an insurance company, a refund of Customs duty for a damaged consignment during export. The judgment clarified that Customs duty on exported goods becomes leviable only when the export is complete, i.e., when goods leave India's territorial waters. It emphasized that recovery of Customs duty not legally leviable can be ordered under Article 226, stating that duty collected unlawfully lacks legal authority. The court highlighted that Section 27 of the Customs Act applies only when duty collection is lawful, thus ordering a refund of the Customs duty in this case and including provisions for interest payment. Case-Laws Customs Thu, 27 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42552