https://www.taxtmi.com/caselaws?id=80663 Customs classification that has attained finality for countervailing duty cannot be reopened by Central Excise authorities to deny consequential proforma credit under Rule 56A; the departmental reclassification was treated as beyond jurisdiction, and credit could not be withdrawn on that basis. A show cause notice issued beyond six months was also time-barred because extended limitation requires proved suppression, wilful misstatement or collusion, and the import records, bills of entry, D-3 forms and registers were already before the department. On the facts recorded, no material supported suppression or misdeclaration, so the demand failed on limitation as well. en-us Thu, 31 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80663 Customs classification that has attained finality for countervailing duty cannot be reopened by Central Excise authorities to deny consequential proforma credit under Rule 56A; the departmental reclassification was treated as beyond jurisdiction, and credit could not be withdrawn on that basis. A show cause notice issued beyond six months was also time-barred because extended limitation requires proved suppression, wilful misstatement or collusion, and the import records, bills of entry, D-3 forms and registers were already before the department. On the facts recorded, no material supported suppression or misdeclaration, so the demand failed on limitation as well. Case-Laws Central Excise Thu, 31 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80663