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2018 (9) TMI 270 - CESTAT MUMBAIExtended period of Limitation - Section 28 of the Customs Act, 1962 - Valuation - various electrical switch gear products - section 4A of Central Excise Act, 1944 - Held that:- The proceedings initiated against the respondent under Central Excise Act, 1944 was settled by the decision of the Hon’ble High Court of Bombay against them in 2008 and can be said to have attained finality only then. That the decision of the Hon’ble High Court of Bombay upheld the contention of the investigating authority does not in any way dilute the existence of a dispute which had to be resolved by judicial process - scope for alleging suppression, misrepresentation or any of the other qualifications to justify the invoking of the extended period does not exist - appeal dismissed - decided against Revenue.
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