https://www.taxtmi.com/highlights?id=50145 Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppression of facts by the appellant in filing the Bill of Entry which was accepted by the Department, then invoking the extended period of limitation is not justified because there was no intention to evade payment of duty. en-us Mon, 11 Nov 2019 09:30:59 +0530 Mon, 11 Nov 2019 09:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50145 Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppression of facts by the appellant in filing the Bill of Entry which was accepted by the Department, then invoking the extended period of limitation is not justified because there was no intention to evade payment of duty. Highlights Customs Mon, 11 Nov 2019 09:30:59 +0530 https://www.taxtmi.com/highlights?id=50145