https://www.taxtmi.com/caselaws?id=97239 The extended period of limitation under the Customs Act could be invoked only if suppression or wilful misstatement was proved. The notice alleged deliberate non-disclosure of input-stage credit and false declarations, but the shipping bill and AR4 forms contained no statement on Modvat credit and no supporting evidence established suppression. The basis for the extended limitation period therefore failed, and the Revenue could not rely on the proviso to Section 28(1). en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97239 The extended period of limitation under the Customs Act could be invoked only if suppression or wilful misstatement was proved. The notice alleged deliberate non-disclosure of input-stage credit and false declarations, but the shipping bill and AR4 forms contained no statement on Modvat credit and no supporting evidence established suppression. The basis for the extended limitation period therefore failed, and the Revenue could not rely on the proviso to Section 28(1). Case-Laws Customs Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97239