Home Case Index All Cases Customs Customs + AT Customs - 1990 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (10) TMI 192 - AT - CustomsExtract: ....... It is not a case where the extended period is alleged to be applicable. Since the RT-12 clearly indicates assessment of duty at nil rate, the normal time limit of six months prescribed under Section 11A is inescapable. Hence the appeal is required to be allowed even on this ground. The appeal is allowed and the order of the Collector is set aside.
|