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    <title>Extended Limitation Period Unjustified: No Malafide Intent in Duty Payment Evasion Based on Bona Fide Belief.</title>
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    <description>Extended period of limitation - The earlier view (bonafide belief) of the department, was entertained by the appellant which cannot be construed as malafide intention to evade the payment of duty, therefore, the demand for the extended period cannot be raised.</description>
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      <description>Extended period of limitation - The earlier view (bonafide belief) of the department, was entertained by the appellant which cannot be construed as malafide intention to evade the payment of duty, therefore, the demand for the extended period cannot be raised.</description>
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