Bombay High Court Dismisses Revenue's Appeal in Customs Classification Dispute — Extended Limitation Period Not Invokable Without Evidence of Suppression. CESTAT's finding that there was no misdeclaration or suppression of facts by the importer upheld, and the demand for differential duty beyond normal period was barred by limitation under Section 28 of the Customs Act, 1962.
21 Sep 2022The Principal Commissioner of Customs (Import) filed an appeal under Section 130 of the Customs Act, 1962 against an order of the Customs Excise and S...




