https://www.taxtmi.com/caselaws?id=448624 CESTAT Chennai allowed the appeal in a customs duty remission case. The appellant imported goods that remained undelivered due to shortage, and Revenue demanded customs duty by rejecting remission request. The tribunal found extensive correspondence between appellant and Revenue from 2009-2012 regarding the shortage was already on record, establishing no suppression of facts or fraud. Revenue's invocation of extended limitation period was deemed arbitrary and without basis since all material facts were within their knowledge. The show cause notices issued under extended limitation were hasty and lacked fresh evidence. The original order demanding customs duty was set aside. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 21 Aug 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448624 CESTAT Chennai allowed the appeal in a customs duty remission case. The appellant imported goods that remained undelivered due to shortage, and Revenue demanded customs duty by rejecting remission request. The tribunal found extensive correspondence between appellant and Revenue from 2009-2012 regarding the shortage was already on record, establishing no suppression of facts or fraud. Revenue's invocation of extended limitation period was deemed arbitrary and without basis since all material facts were within their knowledge. The show cause notices issued under extended limitation were hasty and lacked fresh evidence. The original order demanding customs duty was set aside. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448624