Supreme Court of India
Commnr. of Customs (preventive) v. M/s Aafloat Textiles (i) Pvt.ltd. and Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Customs Act, 1962: .. c Ss.28, 28AB, 111(d) and (o), 114A- Notification No.1171 94-cus. Dated 27.4.1997 - Special Import Licence (SIL) allegedly purchased by importer from brokers for clearance of gold and silver, found forged - Not valid for the consignments - Exemption under the Notification denied - Duty demand and interest as well as penalty- Levy of- Upheld by Commissioner,... Cancelled by Tribunal- On appeal, Held: .._ SILs were not genuine and were forged - Fraud was involved •• and that was .sufficient to extend the period of limitation.
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