In Brief
The Supreme Court dismissed the Customs Department's appeal against a Tribunal order that had set aside confiscation and penalty orders relating to copper concentrate imports. The Court held that Show Cause Notices issued more than one year after imports (beyond the normal limitation period) were invalid, as the Revenue already possessed knowledge of relevant facts and made no case for extended limitation. On the merits, conflicting expert reports and incomplete analysis rendered the Revenue's evidence inconclusive; the Court therefore upheld the Tribunal's decision to allow the importer's appeals and ruled in its favour.
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