Extended limitation for a customs demand was not available where...

Extended limitation for a customs demand was not available where the show cause notice was issued beyond the normal period and the dispute concerned a technical claim for notification benefit; mere claim of misclassification or benefit under the notification did not amount to suppression or wilful misstatement when the imports as CKD condition were disclosed in the Bills of Entry and invoices. Differential duty could not be recovered by reopening self-assessed Bills of Entry without first challenging that assessment. Redemption fine also failed because the goods had already been cleared and were not available for confiscation. With the principal demand unsustainable, interest and penalty were likewise set aside.