https://www.taxtmi.com/caselaws?id=349215 Import declarations disclosed the nature of the goods, the Bills of Entry contained the relevant particulars, and departmental officers had repeatedly examined the exemption claim, raised queries, inspected the goods, and considered the technical write-up. On those facts, no material suppression of facts could be attributed to the importer, so the extended period of limitation was not available and the show cause notice was time-barred. The demand therefore failed on limitation. en-us Thu, 17 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349215 Import declarations disclosed the nature of the goods, the Bills of Entry contained the relevant particulars, and departmental officers had repeatedly examined the exemption claim, raised queries, inspected the goods, and considered the technical write-up. On those facts, no material suppression of facts could be attributed to the importer, so the extended period of limitation was not available and the show cause notice was time-barred. The demand therefore failed on limitation. Case-Laws Customs Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349215