https://www.taxtmi.com/caselaws?id=108761 Customs duty demand and penalty cannot be sustained where the notices were issued beyond the normal limitation period and the extended period rested only on an unproven allegation of misdeclaration. The record did not establish any factual basis for treating the cobalt powder as misdeclared, while chemical test reports and the prior grant of exemption by assessing officers supported the view that the goods were unwrought. In that setting, the earlier customs treatment could not be disregarded to justify extended limitation, and the adjudicating authority's failure to address the limitation objection further weakened the demand. The demand was therefore barred by limitation and the penalty was unsustainable. en-us Thu, 21 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108761 Customs duty demand and penalty cannot be sustained where the notices were issued beyond the normal limitation period and the extended period rested only on an unproven allegation of misdeclaration. The record did not establish any factual basis for treating the cobalt powder as misdeclared, while chemical test reports and the prior grant of exemption by assessing officers supported the view that the goods were unwrought. In that setting, the earlier customs treatment could not be disregarded to justify extended limitation, and the adjudicating authority's failure to address the limitation objection further weakened the demand. The demand was therefore barred by limitation and the penalty was unsustainable. Case-Laws Customs Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108761