https://www.taxtmi.com/caselaws?id=248218 Extended limitation under the Customs Act requires established suppression or misdeclaration. Prior departmental approval, Customs assessment of bills of entry, a contemporaneous exemption claim, and an earlier decision involving the assessee supported a bona fide belief that the activities constituted manufacturing. These circumstances did not establish the ingredients required to invoke the extended period. Consequently, the additional customs duty demand, related interest, and penalties were unsustainable and were set aside. en-us Tue, 11 Sep 2012 00:00:00 +0530 Thu, 05 Jun 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248218 Extended limitation under the Customs Act requires established suppression or misdeclaration. Prior departmental approval, Customs assessment of bills of entry, a contemporaneous exemption claim, and an earlier decision involving the assessee supported a bona fide belief that the activities constituted manufacturing. These circumstances did not establish the ingredients required to invoke the extended period. Consequently, the additional customs duty demand, related interest, and penalties were unsustainable and were set aside. Case-Laws Customs Tue, 11 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248218