Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Seeking grant for Anticipatory Bail - Allegations...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Adjudication of SCN after 17 years - The High Court...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Reopening of assessment - The Appellate Tribunal...     TaxTMI    Estimation of income - bogus purchases -...     TaxTMI    Validity of assessment order - as argued without...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Extended period of limitation - suppression of facts - The ...

Customs

August 16, 2019

Extended period of limitation - suppression of facts - The Revenue had all resources and opportunities in 2013 to either know from the importer all the technical information that they required. Since Revenue have not done so, in 2016 they cannot make allegation that importer did not provide them all the information.

View Source

 

← Previous Next →

 

You may also like:

  1. Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of...

  2. Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

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

  4. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  5. Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

  6. 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...

  7. The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.

  8. Extended period of limitation - Mere omission to give correct information is not a suppression of fact unless it was deliberate to stop the payment of duty - entire...

  9. CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

  10. Extended period of limitation - wrong classification cannot lead to the conclusion of suppression of facts etc. when no mens rea established. - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Addition u/s 69 r.w.s. 115BBE - Higher rate of tax treating the surren...
C: Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regard...
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
C: Cross Margin benefits for offsetting positions having different expiry...
N: Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj...
H: Rectification u/s 154 - The Assessee argued that the assessments u/s 1...
H: Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - d...
H: Levy of penalty - mis-declaration of goods - unflavoured boiled supari...
H: Suspension of license of public bonded warehouse - bonded goods were s...
H: Classification of imported goods - Navigation System - Multifunctional...
H: Offences triable by Special Court - offences other than the Companies ...
H: Judicial Discipline - Seeking refund of accumulated Cenvat credit - in...
H: Works Contract Service - availment of Composition Scheme - The Tribuna...
H: Refund of accumulated credit - Eligibility to CENVAT credit to a manuf...
H: Legal implication of a promotional trailer - absence of specific conte...
H: Dishonour of Cheque - territorial jurisdiction - Foreign instrument - ...
H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H: Validity Of order passed without signed by the authority - Principles ...
H: Demand of GST - The High court noted that the return of documents rais...
N: Streamlining of Halal Certification Process for Meat and Meat Products
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...