Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2009 (2) TMI 75 - SC - Customs
Case of department is that Special Import License purchased by the importer from brokers for clearance of gold and silver was forged – demand raised by invoking larger period by denying benefit of exemption under Not. No.117/94-Cus. – It was for the buyer to establish that he had no knowledge about the genuineness of the SIL – Since the SIL have been established to be forged, obviously fraud was involved and that was sufficient to extend the period of limitation - appeal of revenue is allowed