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2019 (11) TMI 1217 - AT - CustomsLevy of Anti-Dumping Duty - import of fabric - undervaluation of imported goods - evasion of customs duty - it is alleged that the difference between the actual price and price indicated in invoice, was received by M/s Tessuti (HK) Co. Ltd., Hong Kong through hawala channel and such payments were made to M/s Tessuti (HK) Co. Ltd., by M/s Chunghwa, Malaysia, from whom M/s J.R International imported CPT by overvaluing to avoid imposition of anti-dumping duty - request for cross-examination rejected - extended period of limitation. HELD THAT:- Tribunal in the case of M/s PG Electroplast Ltd. [2019 (6) TMI 1229 - CESTAT ALLAHABAD] has dealt with the appeal arising out of the same set of facts and circumstances and the same investigations made by the revenue. While dealing with the appellant’s pleas, it was held that once the assessments finally done have not been challenged by way of filing an appeal there again, it was not open to the revenue to initiate the proceedings by invoking the longer period of limitation. The impugned order set aside - appeal allowed - decided in favor of appellant.
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