Supreme Court · 2009 INSC 194 · Decided 16 February 2009
COMMNR. of Customs (Preventive) v. M/S Aafloat Textiles (I) PVT.LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 194 · [2009] 2 S.C.R. 490
- Case number
- CIVIL APPEAL No. 2447/2007
- Decided
- 16 February 2009
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
490 A COMMNR. OF CUSTOMS (PREVENTIVE) V. M/S AAFLOAT TEXTILES (I) PVT.LTD. AND ORS. Civil Apepal No. 2447 of 2007 B FEBRUARY 16, 2009 (DR. ARIJIT PASAYAT AND DR. MUKUNDAKAM SHARMA, JJ.) ~ Customs Act, 1962: .. c Ss.28, 28AB, 111(d) and (o), 114A- Notification No.1171 94-cus. Dated 27.4.1997 - denied - D Duty demand and interest as well as penalty- Levy of- Upheld by Commissioner,... Cancelled by Tribunal- On appeal, Held: .._ SILs were not genuine and were forged - Fraud was involved •• and that was .sufficient to extend the period of limitation. The Commissioner of
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