No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]

By Shabna Rahim - On December 2, 2023 1:00 pm - 2 mins read

No Customs Duty - invoking extended period - suppression of facts - taxscan

Customs duty is not demandable by invoking an extended period of limitation. The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs Duty cannot be demanded by invoking an extended period of limitation unless there was evidence of collusion or willful suppression of facts. Javeria Impex India…

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