Collector Of Customs vs Ferro Alloys Corporation Ltd. on 22 October, 1991
Re-rolling Mills v. Collector of Customs - 1989 (43) E.L.T. 115
Collector of Central Excise v. Universal - 1988 (37) E.L.T. 222
Textile Bearings v. Collector of Central Excise - 1990 (49) E.L.T. 280
S. Venkatesan v. Nihal Chand, Cal. - AIR 1962 Cal. 258
They further contended that Section 28 of the Customs Act is analogous to Section 11A of Central Excises and Salt Act, 1944 and Section 35E of the Central Excises and Salt Act is pari materia with Section 129D of the Customs Act. The Supreme Court has laid down that time limit for short levy or non-levy of duties shall be as per the time limit prescribed under Section 11A of Central Excises and Salt Act, 1944. They contended that a similar view has to be adopted in respect of Customs Act also. It is their contention that the powers granted for review under Section 129D(ii) of the Customs Act, even after expiry of the period of limitation, laid down under Section 128 of the Customs Act, are only in the following cases -