Back
DHIRAJ SINGH THAKUR, VALMIKI SA MENEZES
Principal Commissioner of Customs (Import), Mumbai – Appellant
Versus
Signet Chemicals Pvt. Ltd. – Respondent
JUDGMENT :
DHIRAJ SINGH THAKUR, J.
1. With the consent of learned counsel for the parties, the appeal is taken up for final hearing at the admission stage itself.
2. This is a Custom Appeal under section 130 of the Customs Act, 1962 (hereinafter referred to as ‘the Customs Act’) against the order, dated 25th September 2020 passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai (‘CESTAT’).
3. The following questions of law have been proposed for our consideration:
(ii) Whether the CESTAT, being last fact finding authority, has passed unreasoned and non-speaking order?
4. Briefly stated the material facts are as under:
(ii) A show cause notice came to be issued to the respondent, pursuant to an investigation wherein, it was alleged that the classifi
In order to invoke the extended period of limitation, there must be a positive act and not merely a failure to pay duty, which is not on account of any fraud, collusion, or willful misstatement or su....
The extended period of limitation under Section 28(4) of the Customs Act, 1962 cannot be invoked on grounds of misclassification purely based on self-assessment, unless there is concrete evidence of ....
An assessee can be accused for suppressing only such facts which it was otherwise required to be disclosed under the law.
The main legal point established in the judgment is that there was no mis-declaration or suppression of facts by the Assessee, and thus the show cause notice dated 30.01.2004 was set aside.
The court established that suppression of facts for extending limitation requires deliberate intent to evade duty, not mere failure to act.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
