https://www.taxtmi.com/caselaws?id=362878 The Tribunal upheld the Commissioner (Appeals) decision, dismissing Revenue's appeal as the demand for duty was time-barred. The Tribunal found no evidence supporting misdeclaration or suppression of facts by the importer, ruling that the demand against the assessee could not be sustained due to lack of grounds for invoking an extended assessment period. en-us Mon, 12 Mar 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362878 The Tribunal upheld the Commissioner (Appeals) decision, dismissing Revenue's appeal as the demand for duty was time-barred. The Tribunal found no evidence supporting misdeclaration or suppression of facts by the importer, ruling that the demand against the assessee could not be sustained due to lack of grounds for invoking an extended assessment period. Case-Laws Customs Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362878