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M/S Seahorse Ship Agencies Pvt. Ltd., vs Union of India
Kerala
Jan-19-2021
05.10.2018, on the ground that the claim was made after the period of six months prescribed under the Lighthouse Act, 1927. The petitioner, aggrieved by Ext.P5, submitted Ext.P6 application before the Commissioner of Customs (Appeals) on 15.10.2018. On the … of sales tax paid under a mistake of law could be claimed based on Section 72 of the Indian Contract Act, 1872. The court examined the scope of Section 72 and held that a person who pays … AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 19TH DAY OF JANUARY 2021/29TH POUSHA, 1942 WP(C).No.17924 OF 2020(M) PETITIONER: M/S. SEAHORSE SHIP AGENCIES PVT. LTD.,
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