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COLLECTOR OF CUSTOMS versus NATIONAL REFINERY


In the Demand Notice issued by the Deputy Collector Customs Department (Applicant), Section 32 (3), it was held that the Deputy Collector Customs made any non- Did not take legal action, though it was not demanded notice that respondents were still given opportunity according to the language of Section 32 (3) of the Customs Act, 1969; Asked the appellate tribunal on remand so that the same decision should be made on the ability of the parties to provide. The opportunity to put the relevant material respondents on record may challenge the authority of the notice issuing officer or they may make such additional requests to the appellate tribunal within the parameters of the law \ r \ n

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