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2018 (9) TMI 334 - HC - CustomsRecovery of arrears of Revenue - Petitioner's grievance is that the recovery proceedings cannot be initiated against them, as they are not covered by the provisions of Section 11 of the Act at the relevant time when it purchased specified assets under the agreement of purchase dated 26th October 1999 - Held that:- The issue raised by the Petitioner in this case is of the appropriate interpretation of the Act. It is agreed position between the parties that the Appeal would lie from the Communication dated 18th April 2017 to the Commissioner of Central Excise (Appeals) under Section 35 of the Act. As there is an efficacious remedy available under the Act, we decline to entertain this Petition - petition dismissed being not maintainable.
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