https://www.taxtmi.com/caselaws?id=33891 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving customs duty liability in the context of fraud by exporters. It emphasized the necessity of evidence of collusion or willful misstatement to extend the limitation period under Section 28 of the Customs Act, 1962. The judgment clarified that duty recovery beyond the limitation period was impermissible without clear attribution of wrongdoing to the party liable for payment, ultimately dismissing the appeal as no substantial question of law arose from the impugned order. en-us Thu, 10 Jul 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33891 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving customs duty liability in the context of fraud by exporters. It emphasized the necessity of evidence of collusion or willful misstatement to extend the limitation period under Section 28 of the Customs Act, 1962. The judgment clarified that duty recovery beyond the limitation period was impermissible without clear attribution of wrongdoing to the party liable for payment, ultimately dismissing the appeal as no substantial question of law arose from the impugned order. Case-Laws Customs Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33891