1999 (2) TMI 75 - HC - Customs

Summary

The High Court of Judicature at Madras heard a writ petition challenging recovery proceedings for customs duty. The petitioner claimed exemption after the duty was levied but had not challenged the original order. The court stayed recovery proceedings pending the outcome of the petitioner's exemption claim, directing the petitioner to deposit 50% of the duty. If entitled to exemption, the petitioner would receive a refund; otherwise, the balance amount would be due.