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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Exemption from CVD - Misdeclaration of imported goods - SCN ...


Show Cause Notice for Misdeclaration of Imported Goods Issued Within Limitation Period Under Customs Act Section 28.

October 11, 2019

Case Laws     Customs     AT

Exemption from CVD - Misdeclaration of imported goods - SCN issued within one year from the date of filing of Bill of Entry, is definitely within the normal period of limitation and demand made therein cannot be held to be hit by limitation under Section 28 of the Customs Act, 1962.

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