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2003 (5) TMI 60 - SC - CustomsDemand (Customs) - Notification No. 64/88-Customs, dated 1-3-1988 - Held that:- Following decision of Commissioner of Customs (Import), Mumbai v. Jagdish Cancer and Research Centre [2001 (8) TMI 113 - SUPREME COURT OF INDIA] it is held that provisions of Section 28(1) of the Customs Act were not attracted because the said section covers cases of duty not levied, short levied or erroneously refunded etc. Hence, the impugned judgment and order passed by the Tribunal requires to be set aside as there was no question of complying with the provisions of Section 28(1) of the Customs Act. - in such cases provisions of Section 28(1) of the Customs Act were not attracted because the said section covers cases of duty not levied, short levied or erroneously refunded etc. Hence, the impugned judgment and order passed by the Tribunal requires to be set aside as there was no question of complying with the provisions of Section 28(1) of the Customs Act. - Decided in favour Revenue.
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