No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]

The decision was given while CESTAT gauged whether Hyundai had failed to comply with the procedures as set out in the The Customs Act, 1962
By Avinash Kurungot - On November 12, 2024 5:35 pm - 2 mins read
CESTAT - CESTAT Chennai - No Invocation - Extended Periods - Extended - Periods - Limitation - Cases involving - Interpretative Issues – Hyundai - TAXSCAN

The Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) recently clarified that extended period of limitation cannot be invoked in matters involving issues surrounding precise interpretation of the law. The obiter was rendered by the CESTAT while quashing Demand and Customs Duty Confirmation Orders issued against Hyundai by the Customs Department. The…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader