https://www.taxtmi.com/caselaws?id=153666 Import declarations describing the goods as betel nuts, consistent with the invoices, were accepted by the proper officer, and the omission of the botanical name was not treated as material. In the absence of suppression of facts with intent to evade duty, the extended limitation period could not be invoked. The demand was therefore held to be time-barred, and the Revenue's appeal was rejected. en-us Thu, 13 Aug 2009 00:00:00 +0530 Fri, 26 Jul 2013 16:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153666 Import declarations describing the goods as betel nuts, consistent with the invoices, were accepted by the proper officer, and the omission of the botanical name was not treated as material. In the absence of suppression of facts with intent to evade duty, the extended limitation period could not be invoked. The demand was therefore held to be time-barred, and the Revenue's appeal was rejected. Case-Laws Customs Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153666