https://www.taxtmi.com/caselaws?id=450583 CESTAT New Delhi set aside duty demand, confiscation order, and penalty imposed on importer regarding DEPB scrips used for home consumption under exemption notification. The tribunal held that extended limitation period under section 28 cannot be invoked without establishing collusion, wilful misstatement, or suppression of facts by importer. Since revenue failed to allege or prove these aggravating factors in show cause notice or original order, the demand was time-barred under normal limitation period and therefore unsustainable. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 16 Aug 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450583 CESTAT New Delhi set aside duty demand, confiscation order, and penalty imposed on importer regarding DEPB scrips used for home consumption under exemption notification. The tribunal held that extended limitation period under section 28 cannot be invoked without establishing collusion, wilful misstatement, or suppression of facts by importer. Since revenue failed to allege or prove these aggravating factors in show cause notice or original order, the demand was time-barred under normal limitation period and therefore unsustainable. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450583