https://www.taxtmi.com/caselaws?id=271604 Extended limitation under Section 28(4) of the Customs Act was held to run from the date the goods were cleared under the relevant bill of entry, and not from the date of knowledge of alleged misdeclaration or undervaluation. The second show cause notice was also found not to be barred by res judicata because it related to different bills of entry from those covered by the earlier notice. The adjudication and appellate findings on misdeclaration, undervaluation, unauthorised diversion of duty-free goods, confiscability and penalty disclosed no legal or factual error warranting writ interference, so the challenge failed and the departmental action was sustained. en-us Wed, 27 Jan 2016 00:00:00 +0530 Fri, 14 Oct 2016 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271604 Extended limitation under Section 28(4) of the Customs Act was held to run from the date the goods were cleared under the relevant bill of entry, and not from the date of knowledge of alleged misdeclaration or undervaluation. The second show cause notice was also found not to be barred by res judicata because it related to different bills of entry from those covered by the earlier notice. The adjudication and appellate findings on misdeclaration, undervaluation, unauthorised diversion of duty-free goods, confiscability and penalty disclosed no legal or factual error warranting writ interference, so the challenge failed and the departmental action was sustained. Case-Laws Customs Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271604