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HomeIndirect TaxesExtended Limitation Period, Confiscation Can’t Be Invoked for Mere Misclassification Without Intent...

Extended Limitation Period, Confiscation Can’t Be Invoked for Mere Misclassification Without Intent to Duty Evasion: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that extended limitation, confiscation, and penalty cannot be sustained in the absence of proven intent to evade duty, even where goods were misclassified. The Bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that  there…

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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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