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    <title>Extended Limitation Period for Chapter 52 Tariff Changes: Non-Payment Not Due to Fraud or Intentional Evasion.</title>
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    <description>Extended period of limitation - demand - changes in tariff structure of Chapter 52 by introducing a new heading 5202 - non-payment of duty cannot be attributed to fraud, willful misstatement, suppression of facts on contravention of provision of Rules with intent to evade the payment of duty. - AT</description>
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