https://www.taxtmi.com/caselaws?id=366534 The appeal before the Appellate Tribunal CESTAT MUMBAI involved a dispute over the import of electrical switch gear products and the assessment of additional duty. The Revenue's appeal against the order-in-original dropping proceedings invoking the extended period under section 28 of the Customs Act, 1962 was dismissed. The Tribunal found no merit in the appeal, emphasizing the lack of grounds for invoking the extended period based on the circumstances and legal interpretations presented during the proceedings. The settlement of proceedings under the Central Excise Act, 1944 by the High Court of Bombay in 2008 was considered final, indicating the existence of a dispute justifying judicial resolution. en-us Fri, 24 Aug 2018 00:00:00 +0530 Thu, 06 Sep 2018 09:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366534 The appeal before the Appellate Tribunal CESTAT MUMBAI involved a dispute over the import of electrical switch gear products and the assessment of additional duty. The Revenue's appeal against the order-in-original dropping proceedings invoking the extended period under section 28 of the Customs Act, 1962 was dismissed. The Tribunal found no merit in the appeal, emphasizing the lack of grounds for invoking the extended period based on the circumstances and legal interpretations presented during the proceedings. The settlement of proceedings under the Central Excise Act, 1944 by the High Court of Bombay in 2008 was considered final, indicating the existence of a dispute justifying judicial resolution. Case-Laws Customs Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366534