Limitation provided under Section 155(2) of Customs Act does not apply to Civil Suits: Delhi HC

EXCISE/ST/VAT: Period of limitation of three months, as also requirement of a notice, under section 155(2) of the Customs Act, 1962, would not be applicable insofar as a suit for malicious prosecution, i.e., a civil suit, is concerned, period of limitation for filing such a civil suit would be governed by provisions of Limitation Act, 1963.

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