https://www.taxtmi.com/caselaws?id=34181 Extended limitation for duty demand cannot be invoked unless suppression of facts with intent to evade duty is established. The order under challenge declined to impose penalty, which indicated that the conduct did not support deliberate suppression; on that basis, the demand was treated as time-barred. Because the limitation issue was ative, the Tribunal did not examine the merits of valuation. en-us Wed, 19 Nov 2008 00:00:00 +0530 Wed, 22 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34181 Extended limitation for duty demand cannot be invoked unless suppression of facts with intent to evade duty is established. The order under challenge declined to impose penalty, which indicated that the conduct did not support deliberate suppression; on that basis, the demand was treated as time-barred. Because the limitation issue was ative, the Tribunal did not examine the merits of valuation. Case-Laws Customs Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34181