https://www.taxtmi.com/caselaws?id=94499 The Tribunal set aside the order confirming duty demand and invoking the extended period in a case involving the import of specific items under exemption notification. The Department's contentions regarding misdeclaration and forgery were dismissed, emphasizing that correct declaration on Bills of Entry is crucial. The Tribunal ruled that the burden of proving exemption eligibility lies with the claimant and that the Department should have scrutinized the exemption claim during assessment. Ultimately, the appeals were allowed, providing consequential relief to the appellants. en-us Mon, 20 Dec 1999 00:00:00 +0530 Wed, 23 Nov 2011 10:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94499 The Tribunal set aside the order confirming duty demand and invoking the extended period in a case involving the import of specific items under exemption notification. The Department's contentions regarding misdeclaration and forgery were dismissed, emphasizing that correct declaration on Bills of Entry is crucial. The Tribunal ruled that the burden of proving exemption eligibility lies with the claimant and that the Department should have scrutinized the exemption claim during assessment. Ultimately, the appeals were allowed, providing consequential relief to the appellants. Case-Laws Customs Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94499