https://www.taxtmi.com/caselaws?id=105303 Extended limitation under the Customs Act could not be invoked where the allegation of wrongful declaration regarding Modvat credit was unsupported by evidence. A transferee of an advance licence, who did not file the export documents, could not be attributed with any declaration contained in those documents. In the absence of proof that the exporter had availed Modvat credit or that the appellant made any wrongful declaration or contravention, there was no lawful basis to sustain the duty demand or penalty. The demand, penalty, and extended-period invocation were therefore unsustainable. en-us Tue, 11 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105303 Extended limitation under the Customs Act could not be invoked where the allegation of wrongful declaration regarding Modvat credit was unsupported by evidence. A transferee of an advance licence, who did not file the export documents, could not be attributed with any declaration contained in those documents. In the absence of proof that the exporter had availed Modvat credit or that the appellant made any wrongful declaration or contravention, there was no lawful basis to sustain the duty demand or penalty. The demand, penalty, and extended-period invocation were therefore unsustainable. Case-Laws Customs Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105303