Supreme Court Upholds Union's Appeal in Customs Duty Refund Suit; Civil Court Jurisdiction Barred Due to Statutory Remedy Under Sea Customs Act. The Court Held That Liability to Pay Customs Duty Is Not a Common Law Liability, and the Act Provides a Complete Machinery for Redress, Impliedly Excluding Civil Court Jurisdiction Unless Exceptional Circumstances Exist....
The case concerned a suit for refund of customs duty levied on the import of newsprint. The plaintiff, A.V. Narasimhalu, imported 43 reels of newsprint of width 131/4 inches, claiming exemption from d...
