https://www.taxtmi.com/caselaws?id=107108 Recorded drawings and designs imported on a physical medium were treated as dutiable goods because intellectual property becomes an article when embodied in a medium, and the duty demand was sustained. Suppression and non-disclosure of the full import and agreement details justified invocation of the extended limitation period, so recovery beyond the normal period was upheld. Section 114A penalty could not apply to imports made before that provision came into force, as a penal provision cannot operate retrospectively without clear legislative intent, and the penalty was set aside. en-us Fri, 08 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107108 Recorded drawings and designs imported on a physical medium were treated as dutiable goods because intellectual property becomes an article when embodied in a medium, and the duty demand was sustained. Suppression and non-disclosure of the full import and agreement details justified invocation of the extended limitation period, so recovery beyond the normal period was upheld. Section 114A penalty could not apply to imports made before that provision came into force, as a penal provision cannot operate retrospectively without clear legislative intent, and the penalty was set aside. Case-Laws Customs Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107108