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2008 (7) TMI 359 - HC - CustomsDemand of Duty – extended period of limitation - Revenue in their memo of appeal have not attributed any mis-statement or suppression of fact to the respondent herein. They have simply asserted that the case involved, fraud committed by the exporter resulting in clearance of imported goods without payment of duty by importer and as such, Revenue should be allowed to recover the customs duty - there is no collusion, willful misstatement or suppression of facts qua the importer namely the person against whom the demand is being made – Demand is not sustainable.
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