Supreme Court of India
Commissioner of Customs, Calcutta v. G. C. Jain and Anr.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the demand of duty in respect of 14 consignments is also G. barred by limitation.
Judgment, page 17
From the headnote
Customs Act, 1962: Classification - Adhesives - Demand of duty on import of Butyl Acrylate Monomer(BAM) - Invocation of extended period of limitation - Respondents imported consignments of BAM and cleared them as adhesives against advanced 0 licenses without payment of duty - Commissioner held that BAM was not adhesive and the benefit of the advance licences was not available to the respondents and accordingly· confirmed the demand of duty by invoking the extended and longer period of limitation on the ground that respondents had mis-declared the product in question - Respondents filed appeal
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Where later benches applied it
Of those, 1 referred to
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