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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Extended period of limitation - import of goods - The entire ...

Customs

May 7, 2019

Extended period of limitation - import of goods - The entire case of the revenue is based on the few statements recorded by the Custom officers. - Since all the facts including the catalogues relied upon in show cause notice were made available to revenue as early as in 2002, the delay in issuance of show cause notice could not be justified.

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