The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has upheld the decision of the Commissioner of Customs, ICD Tughlakabad, to extend the time period for issuance of a show cause notice in a case involving alleged large-scale mis-declaration of imported goods. The bench of Justice Dilip Gupta (President) and P.V. Subba Rao…
