Home Case Index All Cases Customs Customs + AT Customs - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 90 - CESTAT, CHENNAIDemand - The period of limitation mentioned therein is one year. Sub clause (b) of Section 28(1) clearly mentions that in any other case, the period of limitation is within six months from the relevant date - The proviso also gives a different limitation period if the person commits the misrepresentation or suppression of facts at the time of import or export - When the Tribunal in its order dated 23.9.2005 has vividly held that no suppression of facts can be attributed to the assessee in relation to the excess quantity of scrap, this was not a fit case for invoking Section 114A of the Customs Act against the assessee The excess quantity has been arrived at on the basis of weighment slips and transportation charges were paid by the assessees on the basis of such slips - Since the excess was not declared to the Custom authorities, the extended period is available to the department for computation of duty as the assessees had suppressed the excess quantity with intention to evade payment of duty - The appeal is thus partly allowed by upholding duty liability
|