Union Of India vs M/S. Associated Container Terminal ...

The Supreme Court upheld the Delhi High Court's order that the demand for customs duty against the respondent was unauthorized under Section 72 of the Customs Act, 1962. The Court clarified that the provisions of Section 72(1)(d) apply only when goods have not been cleared for home consumption, which does not pertain to the warehouse-keeper. Consequently, the appellants were directed to refund Rs.27,47,146/- with interest at 12% per annum, affirming the High Court's decision.