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Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Extended period of limitation - It is undisputed that the bills ...

Case Laws     Customs

May 27, 2016

Extended period of limitation - It is undisputed that the bills of entry which are filed by appellant indicated these items as 'Pharmaceutical Reference Standards' and all the relevant documents for clearance of goods were filed with the authorities, at the time of clearance of goods; which was accepted by the department, hence they permitted clearance on final assessment by extending benefit of notification. - allegation of suppressed the facts is not sustainable - AT

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