Home Case Index All Cases Customs Customs + AT Customs - 2001 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (3) TMI 754 - CEGAT, MUMBAIExtract: .......nearly after 4 years of the date of payment of duty. The less charge demand notice does not invoke the extended period but merely makes a reference to Section 28 of the Act. In this situation it has to be held that the demand made thereunder and later confirmed was hit by limitation and would not survive. 5. emsp On this ground we allow the appeal.
|