Customs Act, 1962 › Chapter XV — Appeals and Revision

Section 131. Sums due to be paid notwithstanding reference etc

Customs Act, 1962

Bare Act

Sums due to be paid notwithstanding reference, etc. — Notwithstanding that a reference has been made to the High Court or the SupremeCourt or an appeal has been preferred to the Supreme Court, under this Act before the commencement of the NationalTax Tribunal Act, 2005 sums due to the Government as a result of an orderpassed under sub-section (1) of section 129B shall be payable in accordancewith the order so passed.

Judgments on Section 131

Vicky Ramchand Asrani vs Mumbai-Air Port — CESTAT, 19 Dec 2024. Illicit import of gold must be deterred, but not by alienation of possession from its owner — where goods are merely restricted and not truly prohibited, absolute confiscation under section 125 fails and the owner is…
The Daily Thanthi vs Commissioner Of Customs (Appeals) — Madras High Court, 25 Jan 2021. Amounts deposited 'under protest' at the appellate stage, in the nature of a pre-deposit under Section 131 of the Customs Act, 1962, must be refunded without invoking the unjust enrichment bar or limitation of Section…
Laxmi Starch Limited vs Union Of India — Andhra HC (Pre-Telangana), 29 Apr 1993. A claimant who has passed on the burden of an indirect tax to buyers is not entitled to a refund of excess duty; refund lies only with proof that the claimant bore the burden, under the unjust-enrichment scheme embodied…