2015 (10) TMI 2192

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..... ue against order of Tribunal – Held That:- Revenue has sought to open assessments which had been finalised more than five years ago on grounds of mis-declaration of goods – Assessments were finalised after thorough investigation process – No justifiable reason found to recover differential duty after lapse of 5 years – Decided against Revenue. - Civil Appeal No(s). 1018/2007 - - - Dated:- 23-9-2 .....

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..... asis. After sometime, the premises of the assessee were searched by the Officers of the Directorate of Revenue Intelligence (DRI), Kolkata Zonal Unit. According to the Revenue during the course of investigation it appeared that the companies and firms were engaged in the import of the aforesaid goods and had paid lesser duty. On that basis show cause notices were issued proposing the payment of th .....

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..... has sought to open the assessments which had been finalised more than five years ago on the alleged ground of misdeclaration of description, weight and value. However, the earlier assessments had been discussed by the Tribunal in detail and on that basis the Tribunal has arrived at the findings that the consignments were examined in great detail, tests of samples carried out, and only thereafter a .....

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