https://www.taxtmi.com/caselaws?id=45713 Expiry of the statutory period for recovering short-levied customs duty barred not only the remedy but also enforcement of the liability, so time-barred duty could not be set off against a refund payable to the importer. Writ relief was not refused merely because an alternative remedy existed, since the petition was filed shortly after communication of the impugned decision and the delay was not unreasonable. The refund claim was also not defeated on the technical ground that the order had been made against customs officers rather than solely against the Union, as the Union was already before the court. The attempted adjustment was therefore disallowed and the refund claim succeeded. en-us Fri, 25 Jun 1965 00:00:00 +0530 Tue, 13 Jul 2010 13:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45713 Expiry of the statutory period for recovering short-levied customs duty barred not only the remedy but also enforcement of the liability, so time-barred duty could not be set off against a refund payable to the importer. Writ relief was not refused merely because an alternative remedy existed, since the petition was filed shortly after communication of the impugned decision and the delay was not unreasonable. The refund claim was also not defeated on the technical ground that the order had been made against customs officers rather than solely against the Union, as the Union was already before the court. The attempted adjustment was therefore disallowed and the refund claim succeeded. Case-Laws Customs Fri, 25 Jun 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45713