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2018 (11) TMI 100 - CESTAT HYDERABADTime Limitation - misdeclaration of value of goods - Held that:- The SCN dated 04.08.2008 was issued for demanding a differential customs duty from the respondent for the period 11.08.2003 to 22.01.2008. The said show cause notice was issued when the audit query was raised by A.G’s Office on 16.03.2005. The adjudicating authority has rightly come to the conclusion that Given the fact that the Bills of Entry filed by them after submission of clarification were assessed by the Department from time to time without raising any query or objection, their bonafides cannot be suspected. In these circumstances, the Respondents cannot be blamed of suppressing any facts or wilful misstatement or collusion. The Respondents cannot be penalized for the apparent inaction of the department. Appeal dismissed - decided against Revenue.
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