A mere non-disclosure of information, when there is no obligation in law to furnish the same, will not amount to fraud or collusion or even willful misstatement and, hence, trigger the extended period of limitation - Micro Chem Products India Pvt Ltd V CESTAT - 2017 - TIOL - 1274 - HC - MAD - CX.
Cross-examination of Customs officers cannot be denied on the ground that witnesses have not retracted their statements - Mulchand M. Zaveri V UOI – 2017 (52) STR 92 (Guj).
Notwithstanding that the Settlement Commission’s order is conclusive in terms of statutory provisions, judicial review of same under Article 226 of Constitution permissible – HH Interior and Auto Components Ltd V CCE – 2017 (52) STR 98 (Del).
Department clarification vide subsequent circular cannot supersede earlier circular without any change in legal position. Subsequent circular not binding on assessing officer – All India Association of Authorised Money Changers and Money Transfer Agents V UOI – 2017 (52) STR 243 (Bom).