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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Duty Demand u/s 28 raised after 14 years – the show cause notice ...


Duty Demand Invalidated: Show Cause Notice Time-Barred After 14 Years u/s 28, Sections 28AA/28AB Confirmations Voided.

September 3, 2013

Case Laws     Customs     AT

Duty Demand u/s 28 raised after 14 years – the show cause notice demanding duty was hopelessly time-barred and consequently the confirmation of duty demand along with interest thereon under the proviso to Section 28(1) read with 28AA/28AB. - AT

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