Bombay High Court Allows Customs Appeals in Advance Licence Case — Duty Exemption Denied for Failure to Fulfill Export Obligation. The court held that the respondent-assessee failed to produce evidence of actual use of imported Lauryl Alcohol in the manufacture of export goods, and the extended period of limitation under Section 28 of the Customs Act, 1962 was rightly invoked due to suppression of facts.
6 Jan 2023The case involves two appeals filed by the Commissioner of Customs (EP) against a common order dated 24 July 2006 of the Customs Excise and Service Ta...
