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2016 (2) TMI 999 - AT - CustomsDemand - Section 28(2) of the Customs Act, 1962 - bonafide belief - period of limitation - Held that: - since the adjudicating authority has admitted in the impugned order that the appellant has paid amount of duty to concerned CHA, who has defaulted the Govt. exchequer without the knowledge of connivance of the respondent, it cannot be said that the respondent has committed any fraud. He further held that there was nothing available on record to suggest that the CHA has committed the fraud on the suggestion of the Director of the respondent - charges of fraud cannot be levelled against the respondent and thus extended period of limitation set aside - appeal dismissed - decided against Revenue.
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