Validity of the notice issued u/s 28(1) of the Customs Act - ...
Section 28(1) Customs Act Notice on Duty Charges Invalid; Rule 9 Proviso (ii) Unsustainable and Legally Flawed.
June 21, 2019
Case Laws Customs HC
Validity of the notice issued u/s 28(1) of the Customs Act - collection of duty on loading, unloading and handling charges - proviso (ii) to sub-rule (2) of Rule 9 introduced vide Notification dated 5-7-1990 is unsustainable and bad in law as it exists in the present form
View Source