Validity of Certificate of Origin Affects Extended Limitation Period Under Customs Law; Recovery Rights Under Sale of Goods Act 1930.

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Full Text of the Document

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....Extended period of limitation - Certificate of Origin furnished by the petitioner was valid or not - Even if the Appellate Commissioner does not accept the contention of the petitioner, the petitioner is not remedyless. The petitioner can recover the same from the 2nd respondent in accordance with the provisions of the Sale of Goods Act, 1930. - HC....