https://www.taxtmi.com/article/detailed?id=11005 The article contrasts the ordinary limitation for recovery of customs duty with an extended limitation applicable only where collusion, willful mis-statement or suppression of facts is established, and applies that principle to a case where repeated bona fide classification, departmental examination and shared knowledge of the goods led a tribunal and the High Court to conclude the extended period could not be invoked absent deliberate intent to evade duty. en-us Thu, 19 Jan 2023 11:45:49 +0530 Thu, 19 Jan 2023 11:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11005 The article contrasts the ordinary limitation for recovery of customs duty with an extended limitation applicable only where collusion, willful mis-statement or suppression of facts is established, and applies that principle to a case where repeated bona fide classification, departmental examination and shared knowledge of the goods led a tribunal and the High Court to conclude the extended period could not be invoked absent deliberate intent to evade duty. Articles Customs - Import - Export - SEZ Thu, 19 Jan 2023 11:45:49 +0530 https://www.taxtmi.com/article/detailed?id=11005