https://www.taxtmi.com/caselaws?id=108018 The appellants imported goods initially classified under one heading of the Customs Tariff but were later reclassified without a show cause notice. The absence of evasion allegations and the fact that the goods were cleared based on the original classification led to the conclusion that the demand issued after the statutory period was time-barred. The Commissioner's decision was overturned, and the demand was deemed time-barred due to the lack of suppression of facts. en-us Fri, 26 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108018 The appellants imported goods initially classified under one heading of the Customs Tariff but were later reclassified without a show cause notice. The absence of evasion allegations and the fact that the goods were cleared based on the original classification led to the conclusion that the demand issued after the statutory period was time-barred. The Commissioner's decision was overturned, and the demand was deemed time-barred due to the lack of suppression of facts. Case-Laws Central Excise Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108018