Finance Act, 2001
|
Exclusion of criminal matters. |
148.—Where liability for a duty of excise is the subject of criminal proceedings or a decision is pending on whether to initiate criminal proceedings in respect of such liability, then such liability or the amount of such liability or repayment connected with or sought in respect of such liability may not be appealed under section 145 or 146 until the determination of such criminal proceedings or a decision is duly taken not to initiate criminal proceedings. |