https://www.taxtmi.com/caselaws?id=388968 The Tribunal set aside the Customs Department's orders against the appellant, a television set manufacturer, regarding alleged undervaluation and imposition of anti-dumping duties. It ruled that assessments finalized without appeal cannot be reopened and found insufficient evidence to support the allegations. The Tribunal also emphasized fair procedures, including the necessity of cross-examination, and deemed the invocation of the extended limitation period under Section 28 of the Customs Act, 1962, unjustified. Consequently, the appellant received relief from the contested duties and penalties. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388968 The Tribunal set aside the Customs Department's orders against the appellant, a television set manufacturer, regarding alleged undervaluation and imposition of anti-dumping duties. It ruled that assessments finalized without appeal cannot be reopened and found insufficient evidence to support the allegations. The Tribunal also emphasized fair procedures, including the necessity of cross-examination, and deemed the invocation of the extended limitation period under Section 28 of the Customs Act, 1962, unjustified. Consequently, the appellant received relief from the contested duties and penalties. Case-Laws Customs Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388968