2019 (11) TMI 742 - SCH - Customs

DEPB fraud -Demand - Limitation - Suppression of facts - Whether extended period of five years is available for the notice dated 3-10-2006 issued under Section 28(1) of the Customs Act, 1962 when the ingredients of Fraud and with intent to evade payment of duty are absent in the said Section? - HELD THAT - The order dated 20 February 2009 leaves no manner of doubt that the adjudicating proceedings have not been stayed and the result thereof shall be subject to the final result of this appeal. Application disposed off.

Summary

The Supreme Court granted leave in a case where proceedings were subject to a special leave petition filed on 20 February 2009. The adjudicating proceedings were not stayed, and the final result of the appeal would determine the outcome. The Interim Application was disposed of accordingly.