Extended limitation and suppression not established where classification was long accepted; unconditional pre-deposit waiver granted.

The extended period of limitation could not be supported because the goods had long been declared as Hydraulic Pit Props under Heading 8425.00, and the proper officers had approved that classification over a substantial period. The record also showed Revenue acceptance of the classification even where Heading 7308.40 had first been mentioned and later altered, leaving no prima facie basis to allege suppression for invoking the longer limitation period. On that footing, unconditional waiver of pre-deposit was granted and the stay petition was allowed.

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Issues: Whether the extended period of limitation could be invoked for the duty demand and whether unconditional waiver of pre-deposit was justified.

Analysis: The classification lists showed that the goods had been declared as Hydraulic Pit Props and classified under Heading 8425.00, and the proper officers had approved that classification over a substantial period. The record also showed that the Revenue had accepted the classification even where Heading 7308.40 had initially been mentioned and later altered. On these facts, no prima facie basis was found for alleging suppression so as to sustain invocation of the longer limitation period.

Outcome: The prayer for dispensing with pre-deposit was accepted and the stay petition was allowed unconditionally, with the main appeal posted for hearing.

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