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.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.www.taxmann.com Latest Case LawsRead More
