https://www.taxtmi.com/caselaws?id=420231 The Tribunal dismissed the appeal, setting aside the order that demanded duty for the extended period. It was held that there was no evidence of short payment of duty for the normal period and that the extended period demand was time-barred. The Tribunal emphasized the lack of proof of willful suppression or misstatement, citing the appellant's immediate payment of the differential duty upon being informed of the discrepancy. en-us Mon, 28 Mar 2022 00:00:00 +0530 Tue, 29 Mar 2022 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420231 The Tribunal dismissed the appeal, setting aside the order that demanded duty for the extended period. It was held that there was no evidence of short payment of duty for the normal period and that the extended period demand was time-barred. The Tribunal emphasized the lack of proof of willful suppression or misstatement, citing the appellant's immediate payment of the differential duty upon being informed of the discrepancy. Case-Laws Customs Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420231