Home Case Index All Cases Customs Customs + AT Customs - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1057 - AT - CustomsClassification of goods - Classification under Customs Tariff Heading 9018 90 19 or under Customs Tariff Heading 9027 80 90 - Bar of limitation - whether the period of six months, as was available prior to 8-4-2011 would be applicable or the period of one year, as was available in terms of the amended Section 28 would be applicable - Held that:- Explanation clarifies that the any non-levy, short-levy, or erroneous refund before receiving the assent of the President in respect of Finance Bill , 2011 shall continue to be governed by the provisions of Section 28 as it stood immediately before receipt of the assent. The language of the said Explanation is unambiguous and clearly stating that all the demands which has arisen before the amended Section 28 of the Customs Act would be governed by the earlier Section 28. The unamended Section 28 had admittedly period of six months for raising the demand but in all the present cases, the demand has been raised beyond the period of six months. We are of the view that the demands are barred by limitation - impugned orders are set aside - Decided in favour of assessee.
|