https://www.taxtmi.com/caselaws?id=374639 The tribunal allowed the application for alteration of cause title due to the amalgamation of two companies. The appellant was found in violation of customs regulations regarding warehousing and transfer of imported goods, leading to the recovery of customs duty and penalty. The correctness of assessable value determination was upheld, linking duty recovery to the expiry of the warehousing bond. The tribunal clarified the invocation of the extended period for demand under the Customs Act and held that technicalities could not override compliance obligations, dismissing both appeals. en-us Fri, 28 Dec 2018 00:00:00 +0530 Fri, 21 Feb 2020 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374639 The tribunal allowed the application for alteration of cause title due to the amalgamation of two companies. The appellant was found in violation of customs regulations regarding warehousing and transfer of imported goods, leading to the recovery of customs duty and penalty. The correctness of assessable value determination was upheld, linking duty recovery to the expiry of the warehousing bond. The tribunal clarified the invocation of the extended period for demand under the Customs Act and held that technicalities could not override compliance obligations, dismissing both appeals. Case-Laws Customs Fri, 28 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374639