Demand of duty (CVD & SAD) foregone at the time of import - The ...

Countervailing and Special Additional Duty Demand Limited to Normal Period; No Fraud or Suppression Found in Sulphur Import Case.

July 17, 2023

Case Laws Customs AT

Demand of duty (CVD & SAD) foregone at the time of import - The quantity of imported Sulphur, which was not used in manufacture of fertilizer - the said clearances of Sulphuric Acid were made under the cover of excise invoices, on payment of appropriate central excise duty and duly mentioned in the ER-1 returns filed and other Central Excise records which have been audited by the department at periodical intervals. In such a situation, no charge of suppression or willful mis-statement and fraud etc., can be alleged against the Appellant - the extended period of limitation cannot be invoked in this case. Hence, the duty demand has to be limited only to the normal period of limitation. - AT

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Demand of duty (CVD & SAD) foregone at the time of import - The ...

Countervailing and Special Additional Duty Demand Limited to Normal Period; No Fraud or Suppression Found in Sulphur Import Case.

July 17, 2023

Case Laws Customs AT

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