Customs classification appeal upheld; extended limitation period allowed when assessee's lists approved. Precedent cited, appeal dismissed. The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the availability of the extended ...
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Customs classification appeal upheld; extended limitation period allowed when assessee's lists approved. Precedent cited, appeal dismissed.
The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the availability of the extended period of limitation to the Department when classification lists filed by the assessee were approved. The Court dismissed the appeal, citing precedent and finding no grounds for intervention.
The Supreme Court dismissed an appeal against a judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the availability of the extended period of limitation to the Department when classification lists filed by the assessee were duly approved. The Court upheld the Tribunal's decision based on a previous case law and found no reason to interfere.
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