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2018 (8) TMI 639 - AT - CustomsExtended period of limitation - Section 28(2B) of Customs Act - intent to evade - Held that:- If the re-calibrated measurements are considered the appellant had, in fact, lost money by paying excess duty overall and has not gained anything by not re-calibrating their tanks. Therefore, it cannot be alleged that the appellant had any motive to evade payment of duty because he actually paid excess duty on the whole. The extended period of limitation cannot be invoked with respect to those demands and since the show cause notice has been issued after the period, the entire demand is unsustainable. Appeal allowed - decided in favor of appellant.
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