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2022 (12) TMI 1473 - HC - CustomsApplicability of time limit prescribed under Section 27 of the Customs Act 1962, in case of refund of Special Additional Duty of Customs (SAD) - HELD THAT:- This court is informed that the special leave petition was preferred by the appellant against the decision in M/s Sony India Pvt. [2014 (4) TMI 870 - DELHI HIGH COURT]. The said special leave petition was dismissed by an [2016 (11) TMI 500 - SC ORDER] on the ground of delay however, the question of law was kept open - This court is also informed that the Bombay High Court has taken a different view in M/S. CMS INFO SYSTEMS LIMITED VERSUS THE UNION OF INDIA & OTHERS [2017 (1) TMI 786 - BOMBAY HIGH COURT]. This court finds no reason to differ with the aforesaid view - Appeal dismissed.
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