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Imported goods—Provisional determination of liability-Scope—Initiation of proceedings under section 32 of the Customs Act, 1969 (‘Act of 1969’), after the provisional assessment under section 81 of the Act of 1969 has attained finality—Finality of assessment, whether under section 80 or section 81, as the case may be, does not preclude invocation of the offence under section 32, nor proceedings for recovery of duty, taxes or charge that has not been levied, short levied or erroneously refunded within the prescribed time from the relevant date—Finality of assessment under section 80 or section 81, as the case may be, is distinct from the offence described under section 32 and does not bar the proceedings thereunder, provided they are within the limitation...
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