Case Law Details
Case Name : Amglo Resources Pvt Ltd. Vs Commissioner of Custom (NS-III) (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Amglo Resources Pvt Ltd. Vs Commissioner of Custom (NS-III) (CESTAT Mumbai)
Held that para 2 of Circular 35/2017-Cus is clearly contrary to Section 110 A and is, consequently, void and unenforceable at law. It is not permissible for the CBEC, by executive fiat, to incorporate limitations, on provisional re
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