One Year Validity of Notice Issued u/s 28 of Customs Act Not Applies to Kerala Minerals & Metals Being a Registered Company under Companies Act: CESTAT
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )rejected the question on the validity of notice issued under section 28 of the Customs Act, 1962, as the Kerala Minerals & Metals is a Registered Company under the Companies Act, 1956. The Kerala Minerals & Metals Ltd, the appellant, is…
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