2001 (6) TMI 118 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order confirming duty demanded from the appellant for clearances of coated textile fabrics. The Tribunal held that there was no suppression with intent to evade duty as the classification of knitted cotton fabrics under Chapter 60 was a basic fact. Therefore, the extended period of limitation was not applicable.