Bombay High Court Dismisses Revenue Appeal in Customs Mis-declaration Case — Extended Limitation Period Not Invocable Without Proof of Fraud or Collusion. Importer's Mis-declaration for Claiming Notification Benefit Does Not Automatically Attract Penalty Under Section 114A of Customs Act, 1962.
22 Sep 2005The appeal was filed by the Commissioner of Customs (Revenue) against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) w...






