Bombay High Court Dismisses Customs Reference Application for Non-Compliance with Time Limit Under Section 130A(4) of Customs Act, 1962. CESTAT's failure to submit statement of case within 120 days renders reference time-barred, leading to discharge of bank guarantee.
20 Oct 2022The petitioners, Asit C. Mehta Financial Services Limited and Asit C. Mehta, filed a writ petition seeking dismissal of Customs Application No. 28 of ...
