Demand of custom duty - Period of limitation - The 39 Bills of ...

Customs

April 11, 2023

Demand of custom duty - Period of limitation - The 39 Bills of Entries were filed during the period of August, 1996 to January, 2004. The Show Cause Notice dated 06.03.2013, has been issued approximately nine years after the last Bill of Entry. In the given facts, we are unable to accept that the appellant had issued the notice within a reasonable period. - HC

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Demand of custom duty - Period of limitation - The 39 Bills of ...

Customs

April 11, 2023

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