https://www.taxtmi.com/caselaws?id=259929 The Supreme Court upheld the Tribunal's decision in favor of the respondents on both limitation and merits regarding the show cause notice issued by the Department for import duty. The Court found that the extended period of limitation could not be invoked under the proviso to Section 28 of the Customs Act, 1962. The allegations of willful misstatement and mis-declaration by the Department were refuted, leading to the dismissal of the appeals and the discharge of bonds executed by the respondents. Additionally, incomplete service in certain cases was addressed for listing before the Registrar. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259929 The Supreme Court upheld the Tribunal's decision in favor of the respondents on both limitation and merits regarding the show cause notice issued by the Department for import duty. The Court found that the extended period of limitation could not be invoked under the proviso to Section 28 of the Customs Act, 1962. The allegations of willful misstatement and mis-declaration by the Department were refuted, leading to the dismissal of the appeals and the discharge of bonds executed by the respondents. Additionally, incomplete service in certain cases was addressed for listing before the Registrar. Case-Laws Customs Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259929