Supreme Court · 2013 INSC 47 · Decided 22 January 2013
M/S. Uniworth Textiles LTD. v. Commissioner of Central Excise, Raipur
- Court
- Supreme Court of India
- Citation
- 2013 INSC 47 · [2013] 3 S.C.R. 27
- Case number
- CIVIL APPEAL No. 6060/2003
- Decided
- 22 January 2013
- Bench
- D.K. JAIN, MADAN B. LOKUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28, 112
Headnote
Customs Act, 1962 - s.28 r!w the proviso thereto and A B s. 112 - Levy of customs duty and penalty - Challenge to - Plea of assessee-appellant that the demand of duty along C with the penalty was barred by limitation turned down by Tribunal - Held: Conclusion of the Tribunal that mere non­ to collusion or willful ·misstatement or suppression of facts is untenable - S.28 contemplates two situations, viz. inadvertent non-payment and D deliberate default - The former is canvassed in the main body of s.28 and is met with a limitation period of six months, whereas the
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