https://www.taxtmi.com/caselaws?id=128047 Where a bill of entry had already been filed and assessed by the proper officer without objection to countervailing duty or special additional duty, a later demand could not rely on the extended limitation period merely because duty had not been paid. The non-payment was treated as a mistake and lack of knowledge, not suppression with intent to evade duty, so the longer period of limitation was unavailable to the Revenue. The demand was therefore time-barred and the extended limitation period was not sustainable. en-us Thu, 02 Jul 2009 00:00:00 +0530 Tue, 26 Mar 2013 12:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128047 Where a bill of entry had already been filed and assessed by the proper officer without objection to countervailing duty or special additional duty, a later demand could not rely on the extended limitation period merely because duty had not been paid. The non-payment was treated as a mistake and lack of knowledge, not suppression with intent to evade duty, so the longer period of limitation was unavailable to the Revenue. The demand was therefore time-barred and the extended limitation period was not sustainable. Case-Laws Customs Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128047