https://www.taxtmi.com/caselaws?id=257050 Extended limitation under Customs law requires deliberate suppression of material facts or wilful misstatement with intent to evade duty. Where the legal position on inclusion of royalty or licence fee in assessable value was unsettled during the import period, mere non-disclosure of the licence fee did not, by itself, prove suppression. The burden remained on the Revenue to justify invocation of the extended period, and a debatable legal position negatived any inference of deliberate evasion. On that basis, the duty demand, interest and penalty were treated as time barred. en-us Fri, 20 Feb 2015 00:00:00 +0530 Thu, 11 Feb 2016 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257050 Extended limitation under Customs law requires deliberate suppression of material facts or wilful misstatement with intent to evade duty. Where the legal position on inclusion of royalty or licence fee in assessable value was unsettled during the import period, mere non-disclosure of the licence fee did not, by itself, prove suppression. The burden remained on the Revenue to justify invocation of the extended period, and a debatable legal position negatived any inference of deliberate evasion. On that basis, the duty demand, interest and penalty were treated as time barred. Case-Laws Customs Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257050