https://www.taxtmi.com/caselaws?id=78145 A declaration under the Kar Vivad Samadhan Scheme, 1998 was covered by the Scheme where the customs duty liability had been determined on or before 31 March 1998. The Bombay HC held that the assessee could not be excluded merely because the demand related to warehoused goods or had arisen under section 72 of the Customs Act, 1962. Once the duty, interest, fine or penalty formed part of a tax arrear or demand notice within the Scheme period, the declaration was valid. Rejection on the ground that no dispute existed was contrary to the Scheme and unsustainable. en-us Wed, 29 Sep 2010 00:00:00 +0530 Thu, 19 May 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78145 A declaration under the Kar Vivad Samadhan Scheme, 1998 was covered by the Scheme where the customs duty liability had been determined on or before 31 March 1998. The Bombay HC held that the assessee could not be excluded merely because the demand related to warehoused goods or had arisen under section 72 of the Customs Act, 1962. Once the duty, interest, fine or penalty formed part of a tax arrear or demand notice within the Scheme period, the declaration was valid. Rejection on the ground that no dispute existed was contrary to the Scheme and unsustainable. Case-Laws Customs Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78145