Order in appeal---Appeal was filed on 30-12-2010---Order under S. 193A(3) of Customs Act, 1969 should have been passed within 120 days from date of filing of appeal i.e. on or before 29-04-2011---Extension granted by department on 11-06-2011 was not valid as the same was extended when time for extending period stood lapsed---Department was not empowered to extend period unless a notice to importer was served.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2016 | Messrs MALIK RUBBER SHEET FACTORY Vs DEPUTY COLLECTOR and another |
Customs Act (IV of 1969 193A |
Order in appeal |