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        Central Excise

        2003 (9) TMI 110 - HC - Central Excise

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        Customs Tribunal directed to refer legal question on demand nullification due to delay to High Court The High Court of Punjab & Haryana at Chandigarh allowed the petition, directing the Customs Tribunal to refer a legal question regarding ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs Tribunal directed to refer legal question on demand nullification due to delay to High Court

                                The High Court of Punjab & Haryana at Chandigarh allowed the petition, directing the Customs Tribunal to refer a legal question regarding nullification of a demand raised after evasion due to delay to the Court for opinion.


                                The High Court of Punjab & Haryana at Chandigarh reviewed a Customs Tribunal order and identified a legal question regarding the nullification of a demand raised within a reasonable time after evasion due to delay. The court allowed the petition, directing the Tribunal to refer the question of law to the Court for opinion.
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