Extended period of limitation - Misdeclaration of imported goods ...

Case Laws Customs

April 11, 2019

Extended period of limitation - Misdeclaration of imported goods - The distinct and different classification adopted at the port is a clear pointer to the confusion in classification that may absolve the importers of deliberate intent to misdeclare.

View Source

← Previous Next →

Extended period of limitation - Misdeclaration of imported goods ...

Case Laws Customs

April 11, 2019

You may also like:

Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

Extended period of limitation - Benefit of notification - disposal of goods imported against Duty Free Import Authorizations Licence (DFIA) - export obligation was met -...

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Confiscation - imports - excess goods found during examination - there is clear misdeclaration of quantity of distinctly different types of scrap having different values...

Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Extended period of limitation - No offense and penalties can be created with retrospective effect nor in the facts and circumstances of the case extended period of...

Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

Extended period of limitation - SCN is clearly issued invoking extended period of limitation in a routine manner and without any justification whatsoever for which...

Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

Quick Updates: