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DHC: Writ Court Cannot Direct Refund During Investigation for Breach of Provisions Under Customs Act - (19 Dec 2019)

CUSTOMS

Delhi High Court (DHC) has observed that Writ Court cannot direct refund of duty while an investigation for breach of the provisions under the Customs Act, 1962 is going on. The Court rules that as the investigation for the breach of provisions of the Act is already going on, it will be premature to come to a conclusion that the amount deposited by the Petitioner was not required to be deposited before the Respondent.

Tags : DHC   CUSTOMS  

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