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2018 (8) TMI 1703 - HC - CustomsDelay in filing petition - Section 28 of Customs Act - Penalty u/s 114 (i) of the Customs Act, 1962 - imposition of penalty beyond a period specified under Section 28 of the Act - Held that:- In the present case, there is a period of limitation which has been provided under the Act and whether the same applies only for demand of customs duty or extends to imposition penalty, is a question which would entirely depend upon the interpretation of the Act by the Authorities under the Act. Therefore, it is not a case where the authorities under the Act are required to determine the issue outside the four corners of the Act. This Petition cannot be entertained on account of laches and, more particularly, also on account of fact that Petitioner has alternative remedy available under the Act of filing an Appeal to the Appellate Authorities - petition dismissed - decided against petitioner.
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