https://www.taxtmi.com/caselaws?id=44571 The High Court held that the cancellation of the 'Out of Customs charge' order under Section 47 of the Customs Act, 1962 was not valid. The Court emphasized the lack of authority to revoke or cancel such an order once issued under Section 47, rendering the subsequent cancellation null and void. The Court highlighted the quasi-judicial nature of the power under Section 47 and its impact on rights and obligations. Consequently, the cancellation of the order was deemed invalid based on the facts and circumstances of the case. en-us Fri, 28 Feb 1997 00:00:00 +0530 Thu, 01 Jul 2010 09:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44571 The High Court held that the cancellation of the 'Out of Customs charge' order under Section 47 of the Customs Act, 1962 was not valid. The Court emphasized the lack of authority to revoke or cancel such an order once issued under Section 47, rendering the subsequent cancellation null and void. The Court highlighted the quasi-judicial nature of the power under Section 47 and its impact on rights and obligations. Consequently, the cancellation of the order was deemed invalid based on the facts and circumstances of the case. Case-Laws Customs Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44571