https://www.taxtmi.com/caselaws?id=117527 A mere claim for classification under a particular tariff heading does not, by itself, establish suppression of facts or mala fide intent. Where imported goods were not misdeclared in description and were cleared by customs under the claimed heading, the Revenue could not invoke the extended period of limitation merely because it later changed its view on classification. On these facts, a prima facie case was made out against application of the longer limitation period, and pre-deposit was dispensed with unconditionally. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117527 A mere claim for classification under a particular tariff heading does not, by itself, establish suppression of facts or mala fide intent. Where imported goods were not misdeclared in description and were cleared by customs under the claimed heading, the Revenue could not invoke the extended period of limitation merely because it later changed its view on classification. On these facts, a prima facie case was made out against application of the longer limitation period, and pre-deposit was dispensed with unconditionally. Case-Laws Customs Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117527