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Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

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


Tribunal Rules Against Extended Limitation for Polycab Rods and Wires, Finds No Suppression of Facts in Import Case.

February 29, 2024

Case Laws     Customs     AT

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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