2019 (12) TMI 739

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..... tification No.102/2007 dated 14.09.2007 as amended by Notification No.93/2008-Cus dated 01.08.2008 - application of time limit prescribed in taxation. HELD THAT:- In view of instructions dated 30.12.2016 issued by Govt. of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs the monetary limit for filing of appeals before this Court has been fixed at ₹ 20 .....

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..... In this appeal the following substantial questions of law have been raised:- (i). Whether a notification issued under the provisions of Section 25 of the Customs Act,1962 be treated as ultra vires. (ii). Whether the time limitation of one year specified in para 2(c) of the Notification No.102/2007 dated 14.09.2007 as amended by Notification No.93/2008-Cus dated .....

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