https://www.taxtmi.com/caselaws?id=448878 CESTAT Ahmedabad set aside customs duty demand against appellant for crane and grab imports under Bills of Entry dated 04.02.2010 and 18.03.2010. SCN issued on 29.01.2014 was time-barred as extended period under Section 28(4) of Customs Act, 1962 could not be invoked. Court held no evidence of willful suppression or deliberate misclassification by appellant, who provided all relevant documents during assessment. Explanatory Notes relied upon by department were not accessible to public and mere change in classification view by authorities after clearance cannot establish suppression. Appeal allowed solely on limitation grounds; duty demand, interest, fine and penalties set aside. en-us Wed, 31 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 07:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448878 CESTAT Ahmedabad set aside customs duty demand against appellant for crane and grab imports under Bills of Entry dated 04.02.2010 and 18.03.2010. SCN issued on 29.01.2014 was time-barred as extended period under Section 28(4) of Customs Act, 1962 could not be invoked. Court held no evidence of willful suppression or deliberate misclassification by appellant, who provided all relevant documents during assessment. Explanatory Notes relied upon by department were not accessible to public and mere change in classification view by authorities after clearance cannot establish suppression. Appeal allowed solely on limitation grounds; duty demand, interest, fine and penalties set aside. Case-Laws Customs Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448878