Petition on Retained Foreign Exchange: No Duty Evasion Found; Section 129E of Customs Act Not Applicable.

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....Maintainability of Petition - Release of Foreign Exchange Retained - This was not a case of evasion of duty Section 129E of the Customs Act has no manner of application - It was a settled position of law that a party who had acted in terms of an order cannot challenge the same subsequently - HC....