https://www.taxtmi.com/caselaws?id=128303 Imported goods declared as betel nuts and assessed accordingly could not attract the extended limitation period without proved suppression of facts or deliberate misdeclaration with intent to evade duty. The mere use of the botanical name "areca nuts" did not establish suppression, and the record did not support invocation of the extended period. The demand was therefore held time-barred, and the limitation finding was upheld in favour of the respondent. en-us Mon, 24 Aug 2009 00:00:00 +0530 Mon, 01 Apr 2013 10:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128303 Imported goods declared as betel nuts and assessed accordingly could not attract the extended limitation period without proved suppression of facts or deliberate misdeclaration with intent to evade duty. The mere use of the botanical name "areca nuts" did not establish suppression, and the record did not support invocation of the extended period. The demand was therefore held time-barred, and the limitation finding was upheld in favour of the respondent. Case-Laws Customs Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128303