https://www.taxtmi.com/caselaws?id=245270 Customs duty liability on alleged excess waste and scrap must be tested through a year-wise examination of imported inputs, issues for manufacture, actual wastage, and the applicable Standard Input Output Norms over the entire relevant period. A sketchy review focused on only one financial year is insufficient where the dispute spans several years, and a speaking order must explain the factual basis for any demand. The document also notes that limitation cannot be invoked to defeat recovery where fraud or fraudulent suppression is alleged. The duty demand and penalty were not finally sustained; the matter was remitted for fresh adjudication on admissibility of wastage and related liability. en-us Fri, 14 Mar 2014 00:00:00 +0530 Sat, 22 Mar 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245270 Customs duty liability on alleged excess waste and scrap must be tested through a year-wise examination of imported inputs, issues for manufacture, actual wastage, and the applicable Standard Input Output Norms over the entire relevant period. A sketchy review focused on only one financial year is insufficient where the dispute spans several years, and a speaking order must explain the factual basis for any demand. The document also notes that limitation cannot be invoked to defeat recovery where fraud or fraudulent suppression is alleged. The duty demand and penalty were not finally sustained; the matter was remitted for fresh adjudication on admissibility of wastage and related liability. Case-Laws Customs Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245270