The case involves mis-declaration of imported goods to evade...

The case involves mis-declaration of imported goods to evade customs duties. The appellant declared goods as 100% Cotton fabrics to misuse duty exemption under DFRC licenses, while actually importing 65% poly and 35% Cotton fabrics. The fabrication of documents was admitted, leading to evasion of customs duties. The invocation of extended period was deemed justified. However, the Show Cause Notice issued was held time-barred as it exceeded the 5-year limit u/s 28(4) of the Customs Act, 1962. CESTAT held in a previous case that such notices beyond 5 years are invalid. Therefore, the appeal was allowed, and the Commissioner's order was set aside.