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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Extended period of limitation - Apart from the fact that there ...


Department's Extended Limitation Period Questioned; Officials Aware of Alleged Fraud at Appellants' Factory.

August 12, 2013

Case Laws     Customs     AT

Extended period of limitation - Apart from the fact that there was difference of opinion even in the Department, the fact remains that the department officials had been regularly visiting the factory of the appellants and were in the know of the process of manufacture adopted by the appellants and to state that the appellants had played fraud on the department is difficult to sustain. - AT

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