https://www.taxtmi.com/caselaws?id=45757 Writ jurisdiction under Article 226 remains available to challenge customs appellate orders where the impugned decision is contrary to law or involves jurisdictional error, even if the statute declares the appellate order final. The note also states that customs duty paid on the mistaken assumption that the full consignment would be landed is refundable under Section 40 of the Sea Customs Act when the claim is made in time. A refund cannot be refused on extraneous grounds such as non-production of a certified claim bill, particularly where the customs authorities accept the short landing and the duty was 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 Writ jurisdiction under Article 226 remains available to challenge customs appellate orders where the impugned decision is contrary to law or involves jurisdictional error, even if the statute declares the appellate order final. The note also states that customs duty paid on the mistaken assumption that the full consignment would be landed is refundable under Section 40 of the Sea Customs Act when the claim is made in time. A refund cannot be refused on extraneous grounds such as non-production of a certified claim bill, particularly where the customs authorities accept the short landing and the duty was retained for goods not received. Case-Laws Customs Tue, 31 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45757