Extended period of limitation - It is pertinent to note that the ...

Customs

March 10, 2021

Extended period of limitation - It is pertinent to note that the importer had asked for a first check and had shown the cameras and the cameras were offered on 20.3.2012 along with Bill of Entry and literature detailing specifications of models. - It is difficult in such circumstances to infer that there was any wilful misstatement of facts. In these circumstances, it must, therefore, follow that the extended period of limitation of five years was not available to any authority to re-open under Section 28(4). - SC

View Source

← Previous Next →

Extended period of limitation - It is pertinent to note that the ...

Customs

March 10, 2021

You may also like:

Evasion of service tax - huge amounts shown in exempted service column of ST-3 return - prima facie extended period of limitation is not applicable - AT

Show cause notice of dredging operation - It remained there for one month and nobody objected the dredging operation of respondent - extended period of limitation...

Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show...

Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor...

Classification of imported goods - Closed Circuit Television (CCTV) Cameras - CTH 8525 80 - From the HSN Note read with the Customs Tariff Heading 8525, it is found that...

Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - AT

Period of limitation - Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law - AT

Extend the 'Transport and Marketing Assistance' (TMA) Scheme for a further period of one year - Notification

DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/12/2012. - Order-Instruction

Suspension of Customs Broker License - restricted goods - As the mandatory documents could not be arranged in time, the Customs Broker has advised the importer to file...

Quick Updates: