Home Case Index All Cases Customs Customs + AT Customs - 1995 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (11) TMI 149 - CEGAT, NEW DELHIExtract: .......gard to the case law cited by the learned Consultant, we observe that all these cases relate to a situation under Section 116 and Section 23 thereof which are not pari materia with the provisions of Section 22. In these circumstances, we see no reason to interfere with the order passed by the Collector (Appeals). The appeal is, therefore, rejected.
|