Appellant filed bill of entry correctly declaring imported goods ...

Ruling Confirms Extended Period Inapplicable for Interpretative Disputes on Import Duty Concessions.

January 6, 2025

Case Laws Customs AT

Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer' to determine applicability of concessional duty under Notification. No mis-declaration or intent to evade duty. Extended period for demand cannot be invoked for mere interpretative dispute. Show cause notice issued after three years barred by limitation. CESTAT allowed appeal, holding extended period requires clear evidence of suppression or intent to evade duty.

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Appellant filed bill of entry correctly declaring imported goods ...

Ruling Confirms Extended Period Inapplicable for Interpretative Disputes on Import Duty Concessions.

January 6, 2025

Case Laws Customs AT

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