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Commissioner of Customs, vs M/S. Seashore Ship Agencies Pvt Ltd.,
Kerala
Jul-09-2021
19.1.2021 by which, after considering the main issue, as to whether an application under Section 19 of the Lighthouse Act, 1927 is applicable to the case on hand, where dual payment has been made by the writ petitioner, and … and after considering various provisions of the Lighthouse Act and decisions, ultimately writ court at paragraphs 19 to 21, ordered thus:“19. The dual payment made by the petitioner in this writ petition cannot be described as excess
Tag this Judgment! AI Brief & AskM/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 … would submit that thedual payment made by the petitioner cannot be treated as excess payment as contemplated under Section 9 of the Lighthouse Act, 1927. Therefore, statutory limitation for claiming excess payment would not be applicable to
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