CESTAT Sets Aside IGST Demand as Extended Limitation Was Wrongly Invoked

Bharat Electronics Limited Vs Principal Commissioner of Customs (CESTAT Bangalore) The appeal before the CESTAT Bangalore was filed by Bharat Electronics Limited against the order dated 20.12.2024 passed by the Principal Commissioner confirming demand of Integrated Goods and Service Tax (IGST), confiscation of imported goods, redemption fine and penalty under the Customs Act, 1962. Bharat Electronics Limited, a Public Sector Undertaking engaged in manufacturing electronic products and systems for the Army, Navy and Air Force, had been nominated by the Ministry of Defence as lead integrator for...