Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Suppression and mis-declaration of value of goods - extended ...

Customs

April 13, 2017

Suppression and mis-declaration of value of goods - extended period of limitation - Leaving column of invoice value blank, failure to mention invoice number and declaration is also suppression. - AT

View Source

 


 

You may also like:

  1. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

  2. When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

  3. Extended period of limitation - no suppression of facts - the Tribunal was justified in reversing the finding to the effect that the process of manufacture had not been...

  4. Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value...

  5. For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot...

  6. Mis-declaration of value of export goods - rejection of valuation - attachment / seizure order - At this stage there being no further material on record, the prohibitory...

  7. Extended period of limitation - suppression of facts or mis-declaration or not - lassification of imported goods - Neutral Pellets - only because there was a change of...

  8. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

  9. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

  10. Extended period of limitation - Once it is found that there was absence of mis-declaration or suppression facts which finding attained finality between the parties...

 

Quick Updates:Latest Updates