https://www.taxtmi.com/caselaws?id=94261 For limitation under Section 28 of the Customs Act, suppression or wrong declaration with intent to evade duty must be attributable to the importer. On the facts noted, the non-availment of Modvat credit declaration had been made by the original licence holder, not by the importing appellants, so the limitation objection was treated as prima facie sustainable. The record also noted that no penalty had been imposed on the appellants, supporting the request for interim relief. On that basis, the application was allowed on limitation and unconditional stay and waiver of the duty demand were granted. en-us Mon, 15 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94261 For limitation under Section 28 of the Customs Act, suppression or wrong declaration with intent to evade duty must be attributable to the importer. On the facts noted, the non-availment of Modvat credit declaration had been made by the original licence holder, not by the importing appellants, so the limitation objection was treated as prima facie sustainable. The record also noted that no penalty had been imposed on the appellants, supporting the request for interim relief. On that basis, the application was allowed on limitation and unconditional stay and waiver of the duty demand were granted. Case-Laws Customs Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94261