Home Case Index All Cases Customs Customs + AT Customs - 2000 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (9) TMI 498 - AT - CustomsExtract: .......tion, is absent. As such, in the absence of any notification, no Cess in the shape of Customs Duty can be levied under the provisions of the said Act by reasorting to the provisions of the Customs Act or Section 6 of the present Act. Accordingly, we set aside the impugned Order and allow all the appeals with consequential reliefs to the appellants.
|