https://www.taxtmi.com/caselaws?id=417902 Open examination of the imported consignments by customs officers, followed by assessment and release, meant the importer's exemption claim could not, by itself, amount to suppression or misdeclaration with intent to evade duty. On that factual basis, the jurisdictional condition for invoking the extended period of limitation failed, so the show cause notice could not be sustained on limitation. As a result, the adjudication was set aside and the merits of classification were not examined. en-us Thu, 03 Feb 2022 00:00:00 +0530 Thu, 13 Oct 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417902 Open examination of the imported consignments by customs officers, followed by assessment and release, meant the importer's exemption claim could not, by itself, amount to suppression or misdeclaration with intent to evade duty. On that factual basis, the jurisdictional condition for invoking the extended period of limitation failed, so the show cause notice could not be sustained on limitation. As a result, the adjudication was set aside and the merits of classification were not examined. Case-Laws Customs Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417902