https://www.taxtmi.com/caselaws?id=43052 Proper tariff classification of the imported cable impregnating compound was examined to determine whether the assessment under Tariff Item 38.01/19(1) was without jurisdiction and contrary to law. The court followed its earlier decision on the same product and applied the principle that customs duty realised without authority of law may be refunded in writ jurisdiction. On that basis, the excess duty collection was treated as unlawful, and refund of the excess amount with interest was directed in favour of the importer. en-us Thu, 13 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 18:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43052 Proper tariff classification of the imported cable impregnating compound was examined to determine whether the assessment under Tariff Item 38.01/19(1) was without jurisdiction and contrary to law. The court followed its earlier decision on the same product and applied the principle that customs duty realised without authority of law may be refunded in writ jurisdiction. On that basis, the excess duty collection was treated as unlawful, and refund of the excess amount with interest was directed in favour of the importer. Case-Laws Customs Thu, 13 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43052