Home Case Index All Cases Customs Customs + HC Customs - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 510 - HC - CustomsExtended period of limitation - suppression of facts - invocation of section 28(2) proviso of the Customs Act, 1962 - import of saffron - Held that:- Although the Tribunal should have, in the impugned order, adverted to the allegations in the show cause notice listing out the suppression of facts / fraud as also the conclusion in the Commissioner’s order that the Revenue could have invoked the extended period of limitation, still, the omission on the part of the Tribunal to deal with this aspect is not fatal to the case of the assessee - The Tribunal may have agreed with the Commissioner had it referred to all these materials, but today this is a matter of pure conjecture and surmises. We do not wish to indulge into any guesswork for the substantive conclusion of the Tribunal in the impugned order is non-appealable. Once the Revenue was unable to substantiate its pleas and arguments before this Court on merits, then, the Tribunal was not required to render any finding on the point of limitation strictly. Appeal dismissed - decided against Revenue.
|