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1 - 10 of 13 (3.75 seconds)Section 28 in The Customs Act, 1962 [Entire Act]
Section 28AB in The Customs Act, 1962 [Entire Act]
Section 28AA in The Customs Act, 1962 [Entire Act]
Section 114 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 11 in The Central Excise Act, 1944 [Entire Act]
Section 21 in The Customs Act, 1962 [Entire Act]
Section 11 in The Customs Act, 1962 [Entire Act]
Gem Cables & Conductors Ltd. vs Collector Of Customs, Hyderabad on 17 February, 1994
10. The learned CESTAT had found that the demand raised
was beyond the period of limitation. It has observed that although
no time limit had been prescribed under Sections 28B of the
Customs Act; the time limit as prescribed under Section 28 of
the Customs Act could be considered for the said purpose. The
learned CESTAT had referred to the decisions in, Gem Cables &
Conductors Ltd. v. CC Hyderabad; 1994 (72) ELT 848 (Mad.