Appeal dismissed; importer declared goods as coke breeze, no wilful suppression; show-cause notice barred by s.28(4) limitation

The SC dismissed the appeal, upholding the CESTAT finding that the importer had declared the goods as coke breeze in the Bills of Entry, negating any charge of wilful suppression or misstatement. The challenge to the show-cause notice invoking the extended limitation under s.28(4) of the Customs Act succeeded on limitation grounds, and the Court declined to interfere further; other contentions may be raised in an appropriate proceeding. The application is disposed of.

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The Supreme Court condoned the delay in refiling. The appeal was disposed of in favor of the appellant due to limitation grounds. All contentions can be raised in another case. Pending applications were disposed of.

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