https://www.taxtmi.com/caselaws?id=334450 The High Court dismissed the petitioner's revision petition challenging the rejection of the application under Section 155(2) of the Customs Act, 1962. The Court found that the protection under Section 155(2) was not available to the petitioner due to failure to meet the specific notice requirement and previous dismissal of similar legal actions seeking protection. The judgment emphasized the distinction between Section 155(2) of the Customs Act and Section 40(2) of the Central Excises and Salt Act, 1944, ultimately upholding the decision of the lower court. en-us Tue, 08 Nov 2016 00:00:00 +0530 Thu, 06 Apr 2017 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334450 The High Court dismissed the petitioner's revision petition challenging the rejection of the application under Section 155(2) of the Customs Act, 1962. The Court found that the protection under Section 155(2) was not available to the petitioner due to failure to meet the specific notice requirement and previous dismissal of similar legal actions seeking protection. The judgment emphasized the distinction between Section 155(2) of the Customs Act and Section 40(2) of the Central Excises and Salt Act, 1944, ultimately upholding the decision of the lower court. Case-Laws Customs Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334450