Supreme Court · 1969 INSC 94 · Decided 28 March 1969
Collector of Customs & ORS. v. M/S. Soorajmull Nagarmull & ANR.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 94 · [1970] 1 S.C.R. 123
- Case number
- CIVIL APPEAL No. 429/1966
- Decided
- 28 March 1969
- Bench
- M. HIDAYATULLAH, G.K. MITTER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 46(5A), 46(5a)
Headnote
F G H 123 COLLECTOR OF cusroMS & ORS. v. Mis. SOORAJMULL NAGARMULL & ANR. March 28, 1969 [M. HIDAYATULLAH, C.J. AND G. K. MITTER, J.] Civil Procedur. Code, 1908---0rder 21 Rule 2, Income Tax Act, 1922, section 46 (5A)-Decree against the Union of India for refund of exceu customs duty which could be adjusted under Order 21 Rule 2. The re.pondent filed suits against the Collector of Customs and the Union elf India claiming refund of excess customs duty levied on spindle oil imported into India. The trial court granted decrees against the Union of India for the amounts charged in
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