https://www.taxtmi.com/caselaws?id=42762 The Court declared Public Notice No. 22 dated 27th February 1964 null and void, as it exceeded the Collector of Customs' powers by imposing unfulfillable conditions for duty exemption. The Court emphasized that the exempting officer's quasi-judicial authority should not be restricted by administrative directions. The Petitioners' demand for Rs. 99,524.69 was quashed, and the Respondents were directed to reconsider the exemption claim without considering the invalidated Public Notice conditions. The Petition was allowed, with no costs ordered, granting relief based on the Public Notice's legal invalidity. en-us Wed, 19 Mar 1975 00:00:00 +0530 Mon, 14 Jun 2010 11:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42762 The Court declared Public Notice No. 22 dated 27th February 1964 null and void, as it exceeded the Collector of Customs' powers by imposing unfulfillable conditions for duty exemption. The Court emphasized that the exempting officer's quasi-judicial authority should not be restricted by administrative directions. The Petitioners' demand for Rs. 99,524.69 was quashed, and the Respondents were directed to reconsider the exemption claim without considering the invalidated Public Notice conditions. The Petition was allowed, with no costs ordered, granting relief based on the Public Notice's legal invalidity. Case-Laws Customs Wed, 19 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42762