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2013 (7) TMI 571 - CGOVT - CustomsDuty Drawback demanded – validity of notice – penalty - department contended that the goods procured from the traders did not accommodate the proforma prescribed under Boards Circular No. 54/2001 – Held that:- Drawback by providing wrong and incorrect information in Annexure I/II required to be furnished as per Drawback Circular No. 54/2001 – assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital information from the department with motive to avail duty drawback of Central Excise portion - there was a suppression of facts the show cause notice was rightly issued invoking extended period clause and penalty is also rightly imposed on the applicant. Limitation of time barred – assessee’s contention of notice being time barred was also not sustained – revision application decided against assessee.
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