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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Once the Customs authorities has come to the conclusion that ...

Case Laws     Customs

November 11, 2019

Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppression of facts by the appellant in filing the Bill of Entry which was accepted by the Department, then invoking the extended period of limitation is not justified because there was no intention to evade payment of duty.

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