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2021 (12) TMI 1280 - MADRAS HIGH COURTExtended period of limitation - Certificate of Origin furnished by the petitioner was valid or not - actual Regional Value Content (RVC) of Tin Ingots - mis-statement or misdeclaration by the petitioner at the time of import or not - HELD THAT:- The facts as to whether a case was made out for suppression of facts or wilful mistatement with an intent to evade of payment of duty or not is a question of fact which has to be decided by the hierarchy of the authorities under Customs Act, 1962. The petitioner has to establish the case for interference only before the Appellate Commissioner under Section 128 of the aforesaid Act. Even if the Appellate Commissioner does not accept the contention of the petitioner, the petitioner is not remedyless. The petitioner can recover the same from the 2nd respondent in accordance with the provisions of the Sale of Goods Act, 1930. The writ petition is liable to be dismissed and it is dismissed.
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