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    <title>1992 (1) TMI 205 - CEGAT, BOMBAY</title>
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    <description>Classification was disclosed and approved, and the record showed the department could have drawn samples earlier or used provisional assessment while classification was under consideration. On that prima facie basis, extended limitation for suppression or misdeclaration was not justified, and interim protection was granted: stay of recovery was allowed, waiver of duty and penalty recovery followed, and confiscation-related consequences were kept in abeyance pending appeal.</description>
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    <pubDate>Wed, 08 Jan 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=81607</link>
      <description>Classification was disclosed and approved, and the record showed the department could have drawn samples earlier or used provisional assessment while classification was under consideration. On that prima facie basis, extended limitation for suppression or misdeclaration was not justified, and interim protection was granted: stay of recovery was allowed, waiver of duty and penalty recovery followed, and confiscation-related consequences were kept in abeyance pending appeal.</description>
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