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Customs - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Revenue appeal - delay in clearance from committee of clearance ...


Revenue Appeal Delayed by Committee Clearance; Section 35E(3) Limits Mean Late Orders Are Invalid and Ineffective.

July 4, 2013

Case Laws     Customs     AT

Revenue appeal - delay in clearance from committee of clearance - condonation of delay - the limitation period prescribed under Section 35E(3) should be given its literal meaning and order passed beyond the limitation period prescribed is invalid and ineffective - AT

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