https://www.taxtmi.com/caselaws?id=383879 A clarified or modified Letter of Permission that merely adds an item to the existing authorisation can satisfy Notification No. 52/2003-Cus., so imported goods covered by that modification were treated as within the authorised scope. The extended limitation period was unavailable because the dispute concerned interpretation of the exemption notification and there was no finding of suppression, wilful misstatement, or mala fide conduct. On that basis, the demand and impugned order were set aside and consequential relief followed. en-us Thu, 23 May 2019 00:00:00 +0530 Fri, 13 Mar 2020 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383879 A clarified or modified Letter of Permission that merely adds an item to the existing authorisation can satisfy Notification No. 52/2003-Cus., so imported goods covered by that modification were treated as within the authorised scope. The extended limitation period was unavailable because the dispute concerned interpretation of the exemption notification and there was no finding of suppression, wilful misstatement, or mala fide conduct. On that basis, the demand and impugned order were set aside and consequential relief followed. Case-Laws Customs Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383879