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2015 (10) TMI 2192 - SC - CustomsRecovery of differential duty – Import of non-ferrous metal scrap/drones; filed clearance of goods between 1984-1988 – Differential duty and penalty demanded by Revenue; partial duty and penalty allowed by Tribunal – Appeal filed by Revenue against order of Tribunal – Held That:- Revenue has sought to open assessments which had been finalised more than five years ago on grounds of mis-declaration of goods – Assessments were finalised after thorough investigation process – No justifiable reason found to recover differential duty after lapse of 5 years – Decided against Revenue.
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