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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Extended period of limitation - Once it is found that there was ...

Case Laws     Customs

December 3, 2021

Extended period of limitation - Once it is found that there was absence of mis-declaration or suppression facts which finding attained finality between the parties pursuant to the order dated 06.10.2005 passed by the Commissioner (Appeals) as affirmed by the Tribunal on 22.02.2005, there would be no occasion to invoke the provisions of Section 28(1) of the Act of 1962 for extending the period of limitation for issuing the show cause notice - HC

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