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2016 (3) TMI 659 - HC - CustomsValidity of Tribunal's order - Applicability of extended period of limitation as per proviso to Section 28(1) - Demand of duty under Section 28 of the Customs Act, 1962 on goods imported for the period May 2008 to July 2009 - Import of cold rolled coils of iron and steel (CR Coil) on a regular basis for manufacture of motor vehicles - Correct description of the goods was not declared and hence the act of misdeclaration and suppression - Held that:- as the Tribunal has not examined the issue of time-bar or extended period of limitation completely, the Tribunal's order is set aside only to this limited extent. - Matter remanded back
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