https://www.taxtmi.com/caselaws?id=446765 Delhi HC granted interim relief to petitioner importing mobile phone parts, restraining customs authorities from proceeding with show cause notice dated 01 September 2023. Court found expert report confirmed imported items were incomplete mobile handsets requiring additional components to function. Petitioner consistently maintained position of importing parts, not complete phones. Court noted respondents failed to provide prima facie evidence of suppression or misdeclaration to justify invoking extended limitation period under Section 28(4) of Customs Act. Separate SCN dated 25 July 2023 remained unaffected by restraint order. en-us Fri, 01 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 08:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446765 Delhi HC granted interim relief to petitioner importing mobile phone parts, restraining customs authorities from proceeding with show cause notice dated 01 September 2023. Court found expert report confirmed imported items were incomplete mobile handsets requiring additional components to function. Petitioner consistently maintained position of importing parts, not complete phones. Court noted respondents failed to provide prima facie evidence of suppression or misdeclaration to justify invoking extended limitation period under Section 28(4) of Customs Act. Separate SCN dated 25 July 2023 remained unaffected by restraint order. Case-Laws Customs Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446765