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Customs - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Submission of fraud document - for claiming exemption under ...


Fraudulent Document Submission Nullifies Legal Existence, Triggers Extended Limitation Period under Notification No. 84/97-CUS.

April 12, 2016

Case Laws     Customs     AT

Submission of fraud document - for claiming exemption under Notification No. 84/97-CUS dated 11/11/1997 - If fraud is involved, in the eye of law such documents had no existence, therefore, extend period of limitation applicable - AT

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