https://www.taxtmi.com/caselaws?id=368430 The Tax Appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's judgment was dismissed. The appellant's argument on the limitation period for issuing show cause notices was rejected, as the authorities found evidence of an attempt to evade duty, justifying the extended limitation period. The allegations of clandestine removal of imported goods were upheld based on the Director's statements, admissible under Section 108 of the Customs Act. The court affirmed the lower authorities' findings, dismissing the appeal and upholding the decision against the appellant. en-us Thu, 04 Oct 2018 00:00:00 +0530 Fri, 22 Mar 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368430 The Tax Appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's judgment was dismissed. The appellant's argument on the limitation period for issuing show cause notices was rejected, as the authorities found evidence of an attempt to evade duty, justifying the extended limitation period. The allegations of clandestine removal of imported goods were upheld based on the Director's statements, admissible under Section 108 of the Customs Act. The court affirmed the lower authorities' findings, dismissing the appeal and upholding the decision against the appellant. Case-Laws Customs Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368430