https://www.taxtmi.com/caselaws?id=448502 Customs demand, interest and penalty were challenged on limitation, with the extended period under the Customs Act found unavailable on the facts. The importer had furnished a country of origin certificate issued by the competent authority of the exporting country, and the customs authorities accepted the documents at clearance. As the relevant facts on origin and value addition lay within the exporting-country authority's domain and no suppression or mala fide conduct was shown, notice had to be issued within the normal limitation period. The notice was therefore time-barred, and the impugned order was set aside in favour of the assessee. en-us Thu, 11 Jan 2024 00:00:00 +0530 Fri, 18 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448502 Customs demand, interest and penalty were challenged on limitation, with the extended period under the Customs Act found unavailable on the facts. The importer had furnished a country of origin certificate issued by the competent authority of the exporting country, and the customs authorities accepted the documents at clearance. As the relevant facts on origin and value addition lay within the exporting-country authority's domain and no suppression or mala fide conduct was shown, notice had to be issued within the normal limitation period. The notice was therefore time-barred, and the impugned order was set aside in favour of the assessee. Case-Laws Customs Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448502