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Dated: 01.01.2024
Β Extended limitation period u/s 28(4) of the Indian Customs Act, 1962 cannot be invoked when there is no willful suppression of facts- CESTATΒ New Delhi
In the matter of M/s Daxen Agritech India Pvt Ltd Vs Principal Commissioner of Customs (Imports) in Customs Appeal No. 50961 of 2020, the principal bench of CESTAT New Delhi has passed an order clearly stating that where there is NO willful suppression of facts by the Importer the extended limitation period u/s 28(4) of the Indian Customs Act, 1962 cannot be invoked.
The bench also said that the Show Cause Notice issued was also barred by the limitation period thus, the order in original was also partly set aside.
Download the CESTAT Order below:
CESTAT New Delhi Order
Source: CESTAT, New Delhi
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