https://www.taxtmi.com/caselaws?id=45661 Demand notices for customs duty and cess were held to be without statutory authority where the goods had been totally destroyed in transit. Section 39 of the Sea Customs Act applied only to short-levy, mistake, inadvertence, collusion, misconstruction, or erroneous refund, and did not authorise recovery by notice in cases of total loss. The impugned demands therefore lacked legal foundation and were liable to correction by mandamus in writ jurisdiction. The availability of an appeal under Section 188 did not bar relief because that remedy depended on an order under the Act, and alternative remedy is not an absolute bar where the action complained of is without jurisdiction. en-us Thu, 28 Aug 1958 00:00:00 +0530 Tue, 13 Jul 2010 11:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45661 Demand notices for customs duty and cess were held to be without statutory authority where the goods had been totally destroyed in transit. Section 39 of the Sea Customs Act applied only to short-levy, mistake, inadvertence, collusion, misconstruction, or erroneous refund, and did not authorise recovery by notice in cases of total loss. The impugned demands therefore lacked legal foundation and were liable to correction by mandamus in writ jurisdiction. The availability of an appeal under Section 188 did not bar relief because that remedy depended on an order under the Act, and alternative remedy is not an absolute bar where the action complained of is without jurisdiction. Case-Laws Customs Thu, 28 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45661