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2022 (8) TMI 936 - HC - CustomsRefund of Special Additional Duty of customs - time limitation - section 3 (5) of the Customs Tariff Act, 1975 - HELD THAT:- In the Premier Timber [2022 (7) TMI 885 - DELHI HIGH COURT], we had examined the judgements rendered by coordinate benches of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi, [2014 (4) TMI 870 - DELHI HIGH COURT], where it was held that The imposition of a period of limitation for the first time, without statutory amendment, through a notification, therefore could not prevail. Thus, in line with the judgment rendered in Premier Timber, the appeal preferred by the revenue is dismissed.
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