Supreme Court Restores Order of Commissioner of Customs in Export Misdeclaration Case. The Tribunal's findings on natural justice and time-barred demand were found to be erroneous, leading to the restoration of the Commissioner's order under the Customs Act, 1962....
The case involved a dispute between the Commissioner of Customs and M/s. Punjab Stainless Steel Industries regarding the alleged misdeclaration of goods exported under an advance licence. The responde...




