https://www.taxtmi.com/caselaws?id=128252 The demand was treated as time-barred because suppression of facts with intent to evade duty was not established. The goods were imported and described in the import documents as betel nuts, the declaration matched the invoices, and the goods had already been assessed by the proper officer on that basis. As the show-cause notice was issued after the relevant limitation period and no wilful suppression was shown, the extended limitation period was unavailable, and the Revenue's challenge failed. en-us Wed, 19 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 14:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128252 The demand was treated as time-barred because suppression of facts with intent to evade duty was not established. The goods were imported and described in the import documents as betel nuts, the declaration matched the invoices, and the goods had already been assessed by the proper officer on that basis. As the show-cause notice was issued after the relevant limitation period and no wilful suppression was shown, the extended limitation period was unavailable, and the Revenue's challenge failed. Case-Laws Customs Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128252