https://www.taxtmi.com/caselaws?id=43039 The court found the Assistant Collector of Customs (Refund Department) guilty of serious contempt for failing to comply with a court order directing the refund of excess customs duty to the petitioner. Despite the petitioner submitting all necessary documents, the Assistant Collector did not make the refund and instead argued they were only obligated to pay interest for the delay. The court rejected this argument, emphasizing that the order to pay interest was not a substitute for making the refund. Consequently, the court ordered the Assistant Collector to be detained in civil prison for one week and imposed a fine of Rs. 500, highlighting the importance of obeying court orders and respecting judicial authority. en-us Thu, 28 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43039 The court found the Assistant Collector of Customs (Refund Department) guilty of serious contempt for failing to comply with a court order directing the refund of excess customs duty to the petitioner. Despite the petitioner submitting all necessary documents, the Assistant Collector did not make the refund and instead argued they were only obligated to pay interest for the delay. The court rejected this argument, emphasizing that the order to pay interest was not a substitute for making the refund. Consequently, the court ordered the Assistant Collector to be detained in civil prison for one week and imposed a fine of Rs. 500, highlighting the importance of obeying court orders and respecting judicial authority. Case-Laws Customs Thu, 28 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43039