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HomeIndirect TaxesExtended Limitation Can’t Be Invoked in Classification Dispute: CESTAT

Extended Limitation Can’t Be Invoked in Classification Dispute: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a customs duty demand of ₹1.73 crore raised against Motherson Sumi Wiring India Limited, holding that the extended limitation period cannot be invoked in a case involving a mere classification dispute. The bench Justice Dilip Gupta (President) and P.V. Subba Rao…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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