CESTAT Quashes SCN on wrongful Concessional Rate Duty availment Due to Limitation

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

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