Extended Limitation Can’t Be Invoked in Customs Duty Dispute Spanning Pre and Post Self-Assessment Regimes: CESTAT

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Extended Limitation Can’t Be Invoked in Customs Duty Dispute Spanning Pre and Post Self-Assessment Regimes: CESTAT

Indirect Taxes

Published on

19/11/2025

By Mariya Paliwala

Extended Limitation Can’t Be Invoked in Customs Duty Dispute Spanning Pre and Post Self-Assessment Regimes: CESTAT

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The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that extended limitation cannot be invoked in customs duty disputes spanning pre and post self-assessment regimes. The bench of Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban (Technical Member) has quashed a major customs duty demand of Rs. 2.28 crore,…

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Mariya Paliwala https://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.

Extended Limitation Can’t Be Invoked in Customs Duty Dispute Spanning Pre and Post Self-Assessment Regimes: CESTAT

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