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CESTAT Quashes SCN on wrongful Concessional Rate Duty availment Due to Limitation
Case Law Details
- Case Name
- Commissioner of Customs Vs Ultracon Structural Systems Pvt Ltd (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Commissioner of Customs Vs Ultracon Structural Systems Pvt Ltd (CESTAT Chennai)
Introduction: This case involves two appeals arising from the same order passed by the Commissioner (Appeals) concerning the demand of customs duty on wrongly availing a concessional rate of duty. The parties involved are referred to as the ‘assessee’ and ‘department’ for convenience.
Summary of Facts: The assessee filed two Bills of Entry in April 2008 for the clearance of goods, declaring them as ‘Non Alloy Steel Wire Rod’ imported from China. The importer claimed a concessiona...
