Case Law Details
The Tribunal had also, considering the fact that when there was a scope for doubt whether the goods were dutiable or not, refused to apply extended period of limitation. The Tribunal relied on the judgments of the Supreme Court in Camphor Drugs and Laminates , Collector v. Himalayan Co-op. Milk Product Union Ltd. , Collector v. Malleable Iron & Steel Castings Co. (P) Ltd. , H.M.M. Ltd. v. Collector , Padmini Products v. Collector , Pushpam Pharmaceuticals Company v. Collector and Tamil Nadu Housing Board v. Collector , and refused to set aside the Order-in- Original with respect to the limitation by extending the extended period of limitation. Inasmuch as both the primary authority as well as the appellate Tribunal has found, as a matter of fact, that there was a genuine doubt with respect to dutiability, both the authorities did not find it appropriate to apply extended period of limitation to the facts of the case.
ANDHRA PRADESH HIGH COURT
THE HONBLE SRI JUSTICE G. CHANDRAIAH AND
THE HONBLE SRI JUSTICE CHALLA KODANDA RAM
C.E.A. No. 8 of 2006-
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