https://www.taxtmi.com/caselaws?id=42693 The court dismissed the challenge to the customs duty order as it merged in the appellate tribunal decision. It ruled that Respondent No. 4 had no legal right to withhold earnest money and must refund it, emphasizing the lack of a general lien. The court did not decide on the short-levy duty issue but made the petition absolute in favor of the petitioners, ordering the return of the amount with interest. No costs were awarded. en-us Thu, 21 Dec 1989 00:00:00 +0530 Sat, 12 Jun 2010 17:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42693 The court dismissed the challenge to the customs duty order as it merged in the appellate tribunal decision. It ruled that Respondent No. 4 had no legal right to withhold earnest money and must refund it, emphasizing the lack of a general lien. The court did not decide on the short-levy duty issue but made the petition absolute in favor of the petitioners, ordering the return of the amount with interest. No costs were awarded. Case-Laws Customs Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42693