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Customs - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Classification of imported goods - ‘catalytic converter ...

Case Laws     Customs

December 7, 2020

Classification of imported goods - ‘catalytic converter assembly’ which is attached with an inlet and an outlet pipe - The appellant has wilfully suppressed as well as mis-stated the actual/complete description of the impugned goods under import, etc., thereby claiming the benefit of concessional rate of duty, to justify the invoking of extended period of limitation in terms of Section 28 (1) / 28 (4) of the Customs Act, 1962, as applicable during the period. - AT

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