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1 - 10 of 14 (0.67 seconds)Article 226 in Constitution of India [Constitution]
The Companies Act, 1956
Section 11B in The Customs Act, 1962 [Entire Act]
Section 27 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Assistant Collector Of Customs & Ors vs Anam Electrical Manufacturing Co. Etc on 28 January, 1997
In the affidavit in-reply submitted by the
Department, a reliance is placed on the judgment of the
Supreme Court in the case of Assistant Commissioner of
Customs Vs Anam Electrical Manufacturing Co. reported in
1997 (90) ELT 260 (SC) and contended that refund
application filed by the manufacturer beyond the
statutory time limit under Section 11B, it must be held
to be untenable in law, regardless any direction to the
contrary contained in an order in appeal, suit or writ
petition. In short, the submission is that the statutory
time limit cannot be extended by any authority or Court
in case of illegal levy.