https://www.taxtmi.com/caselaws?id=95466 The judgment involved a duty demand under Section 28 of the Customs Act, 1962, invoking the extended period due to alleged suppression of facts by importers to benefit from a concessional rate of duty. The court found that the appellants had disclosed full particulars about the goods in the import documents, and the Customs Authorities were aware of this information. As a result, the duty demand beyond the normal period was deemed time-barred, leading to the appeal being allowed and the penalties imposed being canceled. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95466 The judgment involved a duty demand under Section 28 of the Customs Act, 1962, invoking the extended period due to alleged suppression of facts by importers to benefit from a concessional rate of duty. The court found that the appellants had disclosed full particulars about the goods in the import documents, and the Customs Authorities were aware of this information. As a result, the duty demand beyond the normal period was deemed time-barred, leading to the appeal being allowed and the penalties imposed being canceled. Case-Laws Customs Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95466