<h1>Limitation defence in customs assessments may bar retrospective duty demands, affecting import disclosure and enforcement precedents.</h1> The legal dispute centers on whether a retrospective customs assessment is time-barred under limitation, with Customs arguing that permitting a limitation defence would set a precedent encouraging importers to withhold or mischaracterise shipment information. Customs alleges the company misclassified automobile components as individual parts instead of CKD units and provided misleading data, while the company contends prior clearances and longstanding payment under the parts classification render a belated demand unfair. The court will first decide the limitation issue.