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1 - 7 of 7 (0.23 seconds)Section 124 in The Customs Act, 1962 [Entire Act]
Section 153 in The Customs Act, 1962 [Entire Act]
Section 111 in The Customs Act, 1962 [Entire Act]
C.C.E. And Cus. vs P.N. Dhoot Investment Co. Pvt. Ltd. on 28 January, 1999
In CCE v. Tin Plate Co. of India Ltd , the Supreme Court was of the view that letters dated 27 and 28 December, 1984 informing the importer that there is a short levy on account of the fact that the goods were assessed free instead of the exempting from duty and a further letter dated 27.2.1985 in which reference is made to the earlier two demands did not constitute show cause notice under Section 28 (1) of the Act. The earlier letter dated 27/28.12.1984 to the assessee indicated that there has been wrong assessment and asked for duty to be paid. The letter dated 22.7.1985 sought to invoke the extended period by saying that there was a suppression referring to the two earlier notices. On these facts the Supreme Court held that the letter dated 22.7.1985 would hardly be described as show cause notice under Section 28 (1) of the Act.
Section 112 in The Customs Act, 1962 [Entire Act]
Section 142 in The Customs Act, 1962 [Entire Act]
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