https://www.taxtmi.com/caselaws?id=791786 Money collected by customs officers during investigation without authority of law was treated as contrary to Article 265 of the Constitution. The Madras HC applied the settled principle that when the State retains money without legal right, it must restore the amount with interest, even if no express statutory provision for interest exists. Interest was therefore held payable as a consequence of illegal retention, rather than as a claim dependent solely on a refund provision. The assessee was awarded interest from the date of collection until payment at 6% per annum. en-us Tue, 10 Mar 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791786 Money collected by customs officers during investigation without authority of law was treated as contrary to Article 265 of the Constitution. The Madras HC applied the settled principle that when the State retains money without legal right, it must restore the amount with interest, even if no express statutory provision for interest exists. Interest was therefore held payable as a consequence of illegal retention, rather than as a claim dependent solely on a refund provision. The assessee was awarded interest from the date of collection until payment at 6% per annum. Case-Laws Customs Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791786