https://www.taxtmi.com/caselaws?id=128286 Imported goods declared in the import documents as betel nuts were assessed accordingly, and the invoices supported that description; reference to the botanical name did not render the disclosure defective. On those facts, suppression with intent to evade duty was not established, so the extended limitation period could not be invoked. The duty demand was therefore time-barred, and the Revenue's appeal failed. en-us Thu, 20 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 18:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128286 Imported goods declared in the import documents as betel nuts were assessed accordingly, and the invoices supported that description; reference to the botanical name did not render the disclosure defective. On those facts, suppression with intent to evade duty was not established, so the extended limitation period could not be invoked. The duty demand was therefore time-barred, and the Revenue's appeal failed. Case-Laws Customs Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128286