https://www.taxtmi.com/caselaws?id=45757 Article 226 permits High Court review of customs assessment and appellate orders that are contrary to law or involve jurisdictional error, despite statutory finality and the availability of an alternative civil remedy. Customs duty paid on the assumption that an entire consignment would be landed is refundable under Section 40 of the Sea Customs Act where goods are short-landed, the short landing is accepted, and the claim is timely. Refund cannot be denied for non-production of a certified claim bill or on other extraneous grounds, because duty cannot be retained for goods not received. en-us Tue, 31 Jan 1961 00:00:00 +0530 Tue, 13 Jul 2010 16:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45757 Article 226 permits High Court review of customs assessment and appellate orders that are contrary to law or involve jurisdictional error, despite statutory finality and the availability of an alternative civil remedy. Customs duty paid on the assumption that an entire consignment would be landed is refundable under Section 40 of the Sea Customs Act where goods are short-landed, the short landing is accepted, and the claim is timely. Refund cannot be denied for non-production of a certified claim bill or on other extraneous grounds, because duty cannot be retained for goods not received. Case-Laws Customs Tue, 31 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45757