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        Customs

        100% EOU - Demand of customs duty on goods that were imported...

        Export Unit Faces Customs Duty Demand for Undelivered Goods; Remission Request Denied, No Fraud Found, Limitation Invoked Unjustly.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                100% EOU - Demand of customs duty on goods that were imported but remained undelivered, by rejecting the request of the appellant for remission of the duty - Nothing was hidden nor is there any attempt to play fraud or suppression of any facts on the part of the appellant insofar as the shortage in supply was concerned, which fact was very much within the knowledge of the Revenue. Thus, there was absolutely no scope for the Revenue to assume jurisdiction by invoking the extended period of limitation since any allegation as to fraud or suppression would only be a whim and arbitrary. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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