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Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Classification of imported goods - rods or wires - Polycab-wires ...

Case Laws     Customs

February 29, 2024

Classification of imported goods - rods or wires - Polycab-wires - Extended Period of limitation - Levy of penalty - The tribunal held that there was no suppression of any kind and in these circumstances, the invocation of a longer period of limitation cannot be justified. The notice is clearly barred by limitation.

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