https://www.taxtmi.com/caselaws?id=45351 Alternative statutory remedy did not bar writ jurisdiction where an appeal would have been futile because the appellate forum was bound by an earlier view, and delay and case circumstances supported intervention. Under the unamended customs valuation rule, duty had to be computed on actual ascertainable landing charges, not on notional charges; excess duty collected on a notional basis was therefore refundable. However, the amended refund provision required reconsideration of whether the duty incidence had been passed on, so the refund claim was remitted for fresh decision on that statutory condition. en-us Fri, 27 Aug 1999 00:00:00 +0530 Sat, 10 Jul 2010 10:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45351 Alternative statutory remedy did not bar writ jurisdiction where an appeal would have been futile because the appellate forum was bound by an earlier view, and delay and case circumstances supported intervention. Under the unamended customs valuation rule, duty had to be computed on actual ascertainable landing charges, not on notional charges; excess duty collected on a notional basis was therefore refundable. However, the amended refund provision required reconsideration of whether the duty incidence had been passed on, so the refund claim was remitted for fresh decision on that statutory condition. Case-Laws Customs Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45351