Extended Period of limitation u/s 28 - Demand duty - ...

Customs

March 8, 2024

Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the extended period of limitation under section 28 of the Customs Act could only be invoked if the non-payment or short payment of duty is on account of ‘collusion, wilful misstatement or suppression of facts’ by the importer, which were not present in this case. As a result, the demand for Customs duty, confiscation of goods, and penalties imposed on the appellant were set aside.

View Source

← Previous Next →

Extended Period of limitation u/s 28 - Demand duty - ...

Customs

March 8, 2024

You may also like:

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC

The Special Director has enhanced the penalty arbitrarily without any Appeal filed by the Department, as if the Special Director is himself the aggrieved party, which...

Assessment against non-existing companies to be held as void ab initio - AT

Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause...

Reopening of assessment - based on Investigation Wing report - apparently wrong facts in reasons - No primary independent enquiry - non-application of mind - notice u/s...

Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

SSI Exemption number 08/03-CE dated 01.03.2003 - Once the credit availed has been reversed it is to be considered as ab initio not availed - AT

Duty demand - sizing and warping machines which is assembled at site - whether manufacturing activity or not - demand set aside on the ground of jurisdiction and...

Demand and penalty - extended period of limitation - providing the cars/scooter parking facilities in various areas in the Airport - levy of penalty confirmed - no...

Quick Updates: