TMI BlogValidity of SCN - Levy of Penalty u/s 112(a) of Customs Act on CHA - abetment of offence committed by...Validity of SCN - Levy of Penalty u/s 112(a) of Customs Act on CHA - abetment of offence committed by the importer as against which the petitioner - scope of Sections 28(2) and 28(4) of the Customs Act, 1962 - suppression of facts or not - extended period of limitation - the benefit u/s 28(2) is available only in the case of a ‘regular’ assessment contemplated made u/s 28(1). This is made clear by the explicit exclusion in Section 28(1) of cases of collusion, wilful mis-statement or suppression ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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