Friday 17 July 2015

Excise, Customs and service-tax summons can't be quashed under sec. 482 of Cr.PC

Excise & Customs : Summons issued for enquiry under Central Excise/Customs/Service Tax law cannot be quashed by resort to High Court's inherent powers under section 482 of Criminal Procedure Code; however, assessees may file a writ petition or avail any other legal remedy

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