https://www.taxtmi.com/caselaws?id=328723 The Court held that the proceedings against the appellant under the Customs Act were unlawful as the liability could not be imposed after the rescission of notification No. 133/87. The appeal was allowed, setting aside the previous order, based on the lack of jurisdiction due to the rescission. Other arguments raised were not addressed as the main issue of legality of proceedings was decisive. en-us Tue, 31 May 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328723 The Court held that the proceedings against the appellant under the Customs Act were unlawful as the liability could not be imposed after the rescission of notification No. 133/87. The appeal was allowed, setting aside the previous order, based on the lack of jurisdiction due to the rescission. Other arguments raised were not addressed as the main issue of legality of proceedings was decisive. Case-Laws Customs Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328723