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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Applicability of time limitation on demand of Customs Duty - The ...

Customs

February 22, 2021

Applicability of time limitation on demand of Customs Duty - The mere delay on the part of the Authorities to detect the violation of export obligation and issue show cause can not be construed as a permissive violation - The Suppression of Facts and materials is very much visible from the conduct and the pattern in which the Appellants caused the disappearance of the raw materials. - HC

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