https://www.taxtmi.com/caselaws?id=401401 The Tribunal partly allowed the appeal by remanding the case to the Original Authority for a de novo order within six months. The Tribunal upheld the invocation of the extended period of limitation due to willful suppression and misstatement by the appellant but required a fresh decision on the allegations raised in the Show Cause Notice. The appellant's arguments for concessional rate eligibility based on the nature of the imported goods were not conclusively addressed, emphasizing the need for a comprehensive reconsideration by the Original Authority. en-us Fri, 04 Dec 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401401 The Tribunal partly allowed the appeal by remanding the case to the Original Authority for a de novo order within six months. The Tribunal upheld the invocation of the extended period of limitation due to willful suppression and misstatement by the appellant but required a fresh decision on the allegations raised in the Show Cause Notice. The appellant's arguments for concessional rate eligibility based on the nature of the imported goods were not conclusively addressed, emphasizing the need for a comprehensive reconsideration by the Original Authority. Case-Laws Customs Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401401