https://www.taxtmi.com/caselaws?id=108667 Extended limitation for a customs duty demand requires specific facts showing suppression of material information and disclosure of when the department acquired knowledge of the alleged contravention. A bald allegation in the notice, without particulars of what was withheld, is insufficient, especially where the record also does not address clearance after customs scrutiny under Section 47 of the Customs Act. The demand relating to 1989-90 imports, raised only in 1994, was therefore held time barred; the extended period was unavailable and the duty demand was set aside. en-us Mon, 17 Sep 2001 00:00:00 +0530 Tue, 03 Apr 2012 12:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108667 Extended limitation for a customs duty demand requires specific facts showing suppression of material information and disclosure of when the department acquired knowledge of the alleged contravention. A bald allegation in the notice, without particulars of what was withheld, is insufficient, especially where the record also does not address clearance after customs scrutiny under Section 47 of the Customs Act. The demand relating to 1989-90 imports, raised only in 1994, was therefore held time barred; the extended period was unavailable and the duty demand was set aside. Case-Laws Customs Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108667