Home Case Index All Cases Customs Customs + SC Customs - 2002 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (4) TMI 53 - SC - CustomsIllegality of the import - Held that:- We think it is, M/s. Virgo Steels, having specifically waived its right for a notice, cannot now be permitted to turn around and contend that the proceedings initiated against them are void for want of notice under Section 28 of the Act, so as to frustrate the statutory duty of the Revenue to demand and collect customs duty which M/s. Virgo Steels had intentionally evaded. Since the sole ground on which the appeal of M/s. Virgo Steels was allowed by the Tribunal is based on non-issuance of a notice under Section 28 and we having found such a notice was not necessary in the facts and circumstances of the case, the appeal of the Revenue as against M/s. Virgo Steels has to be allowed.
|