https://www.taxtmi.com/caselaws?id=332305 An assessed bill of entry that has not been challenged attains finality, so customs duty cannot be demanded indirectly through a show cause notice without first setting aside that assessment; the demand and proceedings were therefore unsustainable. The extended limitation period also could not be invoked because the notice alleged only wrongful availment of exemption benefit and did not plead wilful suppression of facts or mala fide intent to evade duty; the statutory ingredients for extended time were not established. The impugned orders were set aside and relief followed. en-us Thu, 14 Jul 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332305 An assessed bill of entry that has not been challenged attains finality, so customs duty cannot be demanded indirectly through a show cause notice without first setting aside that assessment; the demand and proceedings were therefore unsustainable. The extended limitation period also could not be invoked because the notice alleged only wrongful availment of exemption benefit and did not plead wilful suppression of facts or mala fide intent to evade duty; the statutory ingredients for extended time were not established. The impugned orders were set aside and relief followed. Case-Laws Customs Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332305