https://www.taxtmi.com/caselaws?id=42773 The court allowed the petition challenging the levy of additional duty under the Customs Tariff Act, finding it in violation of law based on an exemption notification. The Department was directed to refund the duty paid by the petitioners within three months, with interest at 12% if delayed. The court held that the duty recovery was unauthorized and not in line with the exemption notification, leading to the decision in favor of the petitioners under Article 226 of the Constitution of India. en-us Mon, 26 Feb 1990 00:00:00 +0530 Mon, 14 Jun 2010 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42773 The court allowed the petition challenging the levy of additional duty under the Customs Tariff Act, finding it in violation of law based on an exemption notification. The Department was directed to refund the duty paid by the petitioners within three months, with interest at 12% if delayed. The court held that the duty recovery was unauthorized and not in line with the exemption notification, leading to the decision in favor of the petitioners under Article 226 of the Constitution of India. Case-Laws Customs Mon, 26 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42773