https://www.taxtmi.com/caselaws?id=45649 The court dismissed the appeal, ruling that the respondent was not liable for export duty and cess due to the total loss of goods during transit. The court also held that the terms of the bond executed by the respondent could not be enforced in light of the admitted loss of goods. Additionally, the court affirmed the High Court's jurisdiction to issue writs against the Union of India, applying the Fifteenth Amendment retrospectively. Each party was directed to bear its own costs. en-us Mon, 28 Jun 1965 00:00:00 +0530 Tue, 13 Jul 2010 10:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45649 The court dismissed the appeal, ruling that the respondent was not liable for export duty and cess due to the total loss of goods during transit. The court also held that the terms of the bond executed by the respondent could not be enforced in light of the admitted loss of goods. Additionally, the court affirmed the High Court's jurisdiction to issue writs against the Union of India, applying the Fifteenth Amendment retrospectively. Each party was directed to bear its own costs. Case-Laws Central Excise Mon, 28 Jun 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45649