Home Case Index All Cases Customs Customs + AT Customs - 2006 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (7) TMI 401 - AT - CustomsExtract: ....... proviso to Section 28(1) of the Customs Act was invoked, without any basis, for demanding duty from the appellants in respect of the goods imported by them under the DEEC Scheme. The entire demand is time-barred and is accordingly set aside along with penalty. The appeal succeeds on the ground of limitation. (Pronounced in Open Court on 24-7-2006)
|