https://www.taxtmi.com/caselaws?id=763312 Gujarat HC dismissed appeals in customs refund fraud case. Assessee fraudulently claimed 4% SAD refund on timber imports by submitting forged invoices and documents relating to different Bill of Entry. DGCEI investigation revealed modus operandi where assessee suppressed material facts to obtain undue refunds. Adjudicating authority invoked extended period under Section 28 of Customs Act, 1962 to recover erroneously sanctioned refunds along with interest and penalty. Tribunal's order upheld as appeals lacked merit and raised no substantial questions of law. en-us Thu, 05 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 08:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763312 Gujarat HC dismissed appeals in customs refund fraud case. Assessee fraudulently claimed 4% SAD refund on timber imports by submitting forged invoices and documents relating to different Bill of Entry. DGCEI investigation revealed modus operandi where assessee suppressed material facts to obtain undue refunds. Adjudicating authority invoked extended period under Section 28 of Customs Act, 1962 to recover erroneously sanctioned refunds along with interest and penalty. Tribunal's order upheld as appeals lacked merit and raised no substantial questions of law. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763312