Time limit prescribed u/s 130(A)(4) of the Customs Act is directory

Asit C. Mehta Financial Services Limited Vs Customs Excise And Service Tax Appellate Tribunal (CESTAT) (Bombay High Court)

Bombay High Court held that the time limit of 120 days prescribed in Section 130(A)(4) of the Customs Act, in our view, should be construed as being directory only and not imperative.

Facts-

This petition seeks dismissal and quashing of the case directed to be filed by Respondent No.1 in Customs Application No. 28 of

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