Supreme Court of India
Rbf Rig Corporation, Mumbai v. The Commissioner of Customs (import), Mumbai
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the above, we allow this appeal and direct· E the Customs authorities to consider the appellant's claim of refund of customs duty paid under protest in accordance with the directions issued by Delhi High Court vide its order dated 11.03.2003 as expeditiously as possible.
Judgment, page 13
From the headnote
Customs Act, 1962 - Refund claim under - Importer's claim for refund of customs duty - Rejection by the adjudicating authority on the ground that assessment not c challenged - Adjudicating authority ignored the specific directions by the High Court to consider the refund claim on basis of the Essentiality Certificates - Justification of - Held: Not Justified - Subordinate Tribunal cannot examine whether a direction issued by the High Court under its writ powers was 0 correct and refusal to carry it out as such, amounts to denial of justice and destroys the principle of hierarchy of courts in
Authorities it was built on
Where later benches applied it
- 2013 State of Kerala and Others v. Kandath Distilleries
- 2019 M/s. the Bombay Dyeing and Mfg. Co. Ltdner of Central Excise v. The Commissioner of Central Excise
Of those, 1 relied on · 1 not applicable
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