https://www.taxtmi.com/caselaws?id=205194 The Tribunal dismissed the appellant-Revenue's challenge to the Customs, Excise and Service Tax Appellate Tribunal's order under Section 130 of the Customs Act, 1962. The case revolved around the validity of a license under Customs Notification No. 55/2003 and the imposition of duty and penalties on the importer for alleged wrongful intention, connivance, and mis-statement. The Tribunal found that there was no suppression or mis-statement justifying the extended period of limitation under Section 28 of the Customs Act, as the respondent had disclosed all relevant details to the authorities. The appeal was dismissed as no substantial question of law was raised. en-us Wed, 31 Mar 2010 00:00:00 +0530 Thu, 25 Aug 2011 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205194 The Tribunal dismissed the appellant-Revenue's challenge to the Customs, Excise and Service Tax Appellate Tribunal's order under Section 130 of the Customs Act, 1962. The case revolved around the validity of a license under Customs Notification No. 55/2003 and the imposition of duty and penalties on the importer for alleged wrongful intention, connivance, and mis-statement. The Tribunal found that there was no suppression or mis-statement justifying the extended period of limitation under Section 28 of the Customs Act, as the respondent had disclosed all relevant details to the authorities. The appeal was dismissed as no substantial question of law was raised. Case-Laws Customs Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205194