Writ filed in case of differential duty in respect of portable emergency lamp after 16 years needs reconsideration

Manoj Kumar Dhariwal Vs Assistant Commissioner of Customs (Madras High Court) Madras High Court held that as writ is filed, in the matter of differential duty in respect of portable emergency lamp, after a lapse of almost sixteen years, the same needs reconsideration on merits and in accordance with law. Facts- This writ petition has been filed, challenging the Order in Original dated 11.05.2004 passed by the first respondent under which the petitioner has been called upon to pay the differential duty of Rs.2,22,427/- in respect of the portable emergency lamp, Model PRL 786, imported by the pe...