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2016 (4) TMI 880 - CESTAT CHANDIGARHPeriod of limitation - Imposition of redemption fine and penalty - Section 114AA of the Customs Act, 1962 - Misdeclaration of goods - Imported Tungsten Carbide Rods and Bits in the name of alloys steel melting scrap of mixed grade, seized and released provisionally - Held that:- it is the case of mis-declaration and therefore the show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority. Therefore, no reason to interfere with the impugned order which is found to be correct in the eye of law. - Decided against the appellant
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