https://www.taxtmi.com/caselaws?id=395335 Extended limitation under Section 28 of the Customs Act was upheld where the exporter was found to have suppressed material facts while obtaining DFIA benefits and exporting the goods. The notice alleged non-disclosure of the technical characteristics, quality and specifications of the essential oil used in the export product, and that omission was treated as a conscious act. Earlier findings had already recorded suppression and distortion of facts relating to the DFIA licences, so the department was justified in invoking the extended period. The remand from the High Court was confined to limitation and did not reopen the merits. en-us Fri, 27 Sep 2019 00:00:00 +0530 Mon, 18 May 2020 11:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395335 Extended limitation under Section 28 of the Customs Act was upheld where the exporter was found to have suppressed material facts while obtaining DFIA benefits and exporting the goods. The notice alleged non-disclosure of the technical characteristics, quality and specifications of the essential oil used in the export product, and that omission was treated as a conscious act. Earlier findings had already recorded suppression and distortion of facts relating to the DFIA licences, so the department was justified in invoking the extended period. The remand from the High Court was confined to limitation and did not reopen the merits. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395335