https://www.taxtmi.com/caselaws?id=108407 A revenue-neutral arrangement between domestic and imported raw materials, without evidence of a deliberate plan to evade duty, did not support an allegation of suppression or misstatement with intent to evade. The record showed no meaningful duty advantage from the interchange of raw materials between export and home clearances, and the absence of any real motive to avoid duty negatived the foundation for invoking the extended limitation period. On that basis, the proviso to Section 11A(1) was held inapplicable and the duty demand unsustainable. en-us Thu, 02 Jan 2003 00:00:00 +0530 Sat, 31 Mar 2012 13:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108407 A revenue-neutral arrangement between domestic and imported raw materials, without evidence of a deliberate plan to evade duty, did not support an allegation of suppression or misstatement with intent to evade. The record showed no meaningful duty advantage from the interchange of raw materials between export and home clearances, and the absence of any real motive to avoid duty negatived the foundation for invoking the extended limitation period. On that basis, the proviso to Section 11A(1) was held inapplicable and the duty demand unsustainable. Case-Laws Central Excise Thu, 02 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108407