Extended period of limitation for duty recovery requires...

Extended period of limitation for duty recovery requires non-payment or short-payment to result from collusion or willful misstatement or active suppression by the importer with intent to evade; mere mis classification or omission during self assessment does not suffice. Applying that principle, the action invoking extended limitation was unsupported and so was the penalty founded on the same elements. Misclassification in the bill of entry does not justify confiscation of the goods or a redemption fine where the discrepancy concerns tariff classification rather than the nature of the goods. The demand for duty with interest was sustained only within the normal limitation period.

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