https://www.taxtmi.com/caselaws?id=45733 The court held that the Assistant Collector of Customs lacked the authority to reverse his decision permitting the export of goods once the "Let export" order was issued. Referring to Section 51 of the Customs Act, the court found that the original order could only be revised according to statutory provisions. Consequently, the subsequent order was deemed to be without jurisdiction. All four writ petitions were allowed, with the earlier order quashed in the first two petitions and a writ of mandamus issued in the latter two, directing the respondent to permit the export of goods without costs awarded. en-us Mon, 22 Oct 1973 00:00:00 +0530 Tue, 13 Jul 2010 14:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45733 The court held that the Assistant Collector of Customs lacked the authority to reverse his decision permitting the export of goods once the "Let export" order was issued. Referring to Section 51 of the Customs Act, the court found that the original order could only be revised according to statutory provisions. Consequently, the subsequent order was deemed to be without jurisdiction. All four writ petitions were allowed, with the earlier order quashed in the first two petitions and a writ of mandamus issued in the latter two, directing the respondent to permit the export of goods without costs awarded. Case-Laws Customs Mon, 22 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45733