2024 (10) TMI 1143

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..... of limitation u/s Section 28(4) of the Customs Act - penalty - it was held by CESTAT that 'As the importer had clearly declared the imported goods as coke breeze in the Bills of Entry filed at the time of import, the charge of suppression willful misstatement as levelled against the importer does not hold good and cannot be sustained.' HELD THAT:- This appeal is disposed off by bearing in .....

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..... on. Since we are not inclined to interfere in the matter on that score, all contentions which would arise to the appellant could be raised in any other appropriate case. Since we are keeping all contentions open to be raised by the appellant herein, it is needless to observe that the findings arrived at in the impugned order would not come in the way of considering the contentions which would be r .....

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