Supreme Court clarifies the conditions for invoking extended limitation period under Section 28 of the Customs Act in duty evasion cases: Aban Loyd Chiles Offshore Limited vs. Commissioner of Customs (07 August 2006)
Date of the Judgment: 07 August 2006 Citation: [Not Available in Source Text] Judges: Ashok Bhan, J. and Markandey Katju, J. When can customs authorities use a longer period to demand unpaid duties? The Supreme Court addressed this important question in the case of Aban Loyd Chiles Offshore Limited vs. Commissioner of Customs. The core […]