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2016 (10) TMI 153 - AT - CustomsCondonation of delay - TRAs used for clearance of goods duty free - applicability of section 28 of the Customs Act, 1962 - levy of duty, interest and penalty - Held that: - the decision in the case of CC Vs. candid Enterprises [2001 (3) TMI 101 - SUPREME COURT OF INDIA] has been relied upon. It was held that when the fraud is apparent from the record, limitation should not be a barrier to give a burial death to such fraud. Therefore, delay was condoned. It is elementary principle of juris prudence that fraud and justice are sworn enemies do not dwell together. The fraudulent instrument used in import of goods having been discovered in 2010 upon investigation that debars the imports from the exemption benefit. It is needless to mention that fraud has no legacy to sustain further. Delay condoned - appeal dismissed - decided partly in favor of appellant.
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