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Customs - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Duty Drawback demanded – assessee mentioned the word supplier ...

Case Laws     Customs

July 23, 2013

Duty Drawback demanded – assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital information from the department with motive to avail duty drawback of Central Excise portion - there was a suppression of facts the show cause notice was rightly issued invoking extended period clause and penalty is also rightly imposed on the applicant. - CGOVT

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