Home Case Index All Cases Customs Customs + AT Customs - 1983 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (10) TMI 268 - AT - CustomsExtract: .......g of the Assistant Collector allowing refund of duty on motors for a subsequent period, it would be difficult to sustain inclusion of their value for purposes of granting the exemption in respect of earlier years. In any event, the demand is clearly time barred and we, therefore, set aside the order of the Appellate Collector and allow this appeal.
|