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    <title>Revenue Authority Can&#039;t Reopen Finalized Assessments Without Appeal; Extended Limitation Period Not Applicable in Fabric Import Case.</title>
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    <description>Import of fabric - undervaluation of imported goods - evasion of customs duty - once the assessments finally done have not been challenged by way of filing an appeal there again, it was not open to the revenue to initiate the proceedings by invoking the longer period of limitation.</description>
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