Time limitation - suppression of facts or not - The impugned ...

Customs

January 19, 2024

Time limitation - suppression of facts or not - The impugned proceedings under Section 124 of the Act, 9 to 11 years after the date of the subject import cannot stand the scrutiny of reasonableness/arbitrariness inasmuch as any proceedings under Section 124 of the Act, 9 to 11 years after the import is unreasonable. Thus the impugned proceedings are set aside. - HC

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Time limitation - suppression of facts or not - The impugned ...

Customs

January 19, 2024

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