Limitation for customs demand turns on disclosed statutory records, with extended period under section 11A held unjustified.

A show cause notice issued in 1995 was held time-barred because the demand was founded on statutory records, including AR 3A, already filed by the assessee during the relevant period. Those documents disclosed the discrepancy between the quantity despatched and the quantity re-warehoused, so the department was required to act within the normal limitation period. As the facts were already available from filed records, invocation of suppression to extend limitation under section 11A was not justified, and the demand was barred by limitation.

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Issues: Whether the show cause notice issued in 1995 was barred by limitation where the demand was founded on statutory documents filed by the assessee, and whether the extended period under section 11A could be invoked.

Analysis: The demand was based on AR 3A and other statutory records already filed during the relevant period, which disclosed the discrepancy between the quantity despatched and the quantity re-warehoused. In such a situation, the department was required to proceed within the normal period of limitation, and the invocation of suppression for extending limitation was not justified.

Conclusion: The demand was held to be barred by limitation and the appeal was allowed on the time-bar issue.

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