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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head>  <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0">  <tr>   <td align="left" valign="top">   <br />   Supreme Court <br /><br /> Assessee cannot argue lack of jurisdiction after pursuing adjudication on merits<br /><br /> MANU/SC/0856/2015 - (12 Aug 2015)<br /><br />  </td>  </tr>    <tr>   <td align="left" valign="top">D.R. Enterprises Ltd. v. Assistant Collector of Customs and Ors.</td>  </tr>    <tr>   <td align="left" valign="top" style="background-color:#FDEDCE"><strong>In a case where the Assessee after receiving a favourable interim order from the High Court chose to pursue adjudication on merits before the High Court, the Supreme Court said it could not subsequently argue a lack of jurisdiction of the court. It posited that if the Assessee had withdrawn its petition subsequent to the interim order, limitation under Section 28 of the Customs Act may be available in a subsequent show-cause notice for demand by the Department.</strong></td>  </tr>  <tr>   <td align="left" valign="top" ><strong>Relevant : Section 28 Customs Act, 1962 nActCompID=22579
Gotak Patel Volkart Ltd. v. Collector of Central Excise, Belgaon <manuid>MANU/SC/0400/1987</manuid>
Nehawas Steel Traders v. Union of India <manuid>MANU/MH/0413/1993</manuid></strong></td>  </tr>   <tr>   <td align="left" valign="top" ><strong>Tags : customs, limitation, section 28</strong></td>  </tr> <tr>   <td align="left" valign="top">&nbsp;</td>  </tr>  <tr>      <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td>  </tr> <tr>   <td align="left" valign="top">&nbsp;</td>  </tr>  <tr>   <td align="left" valign="top">Regards</td>  </tr>  <tr>   <td align="left" valign="top">Team Manupatra</td>  </tr>  <tr>   <td align="left" valign="top">&nbsp;</td>  </tr>   </table> </div> </body> </html>