Bombay High Court Allows Customs Appeal on Limitation Issue — Show Cause Notice Held Time-Barred. The relevant date for computing limitation under Section 28 of the Customs Act, 1962 for recovery of duty in case of provisional assessment is the date of refund order or refund cheque, not the date of credit into government treasury.
1 Mar 2006The appellant, M/s Gujarat Alkalies & Chemicals Limited, filed an appeal under Section 130 of the Customs Act, 1962 against the order of the Customs, ...
