Extended period of limitation - suppression of facts - The ...
Customs Case: Revenue Misses Timely Info Check, Later Accuses Importer of Fact Suppression; Highlights Need for Prompt Action.
August 16, 2019
Case Laws Customs AT
Extended period of limitation - suppression of facts - The Revenue had all resources and opportunities in 2013 to either know from the importer all the technical information that they required. Since Revenue have not done so, in 2016 they cannot make allegation that importer did not provide them all the information.
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