https://www.taxtmi.com/caselaws?id=94397 Demand was held time-barred where the Department already knew of the agency arrangement and the importer had not wilfully suppressed a material fact; the extended limitation period was therefore unavailable. On valuation, an exclusive indenting or commission agency arrangement, with obligations to canvass orders, advertise products and protect intellectual property, did not by itself establish the mutuality of interest required to treat the parties as related persons under the Customs Act. The further 2% enhancement was also unsustainable because the show cause notice proceeded on a different alleged price difference and did not disclose that commission element; an order cannot rest on a basis not put in the notice. en-us Wed, 03 Mar 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94397 Demand was held time-barred where the Department already knew of the agency arrangement and the importer had not wilfully suppressed a material fact; the extended limitation period was therefore unavailable. On valuation, an exclusive indenting or commission agency arrangement, with obligations to canvass orders, advertise products and protect intellectual property, did not by itself establish the mutuality of interest required to treat the parties as related persons under the Customs Act. The further 2% enhancement was also unsustainable because the show cause notice proceeded on a different alleged price difference and did not disclose that commission element; an order cannot rest on a basis not put in the notice. Case-Laws Central Excise Wed, 03 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94397