Case Law Details
Case Name : Associate Lumber Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Associate Lumber Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai)
CESTAT Chennai has emphasized that recovery cannot be made effective from the assessee before completion of the appeal period mentioned in section 129 A (3) of the Customs Act, 1962. Legislature has prescribed three months time from the communication of the order.
In the case above mentioned, lower authority allowed refund of Rs. 23,30,109/-. However, after review based on certain observation department issued recovery proceedings of amount Rs. 3,31,091/- as goods cleared at Tuticorin port does n
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