https://www.taxtmi.com/caselaws?id=753705 Wilful misdeclaration was found where imported fabrics were declared as 100% cotton processed fabrics, but investigation showed mixed fabric composition and fabricated import documents using DFRC licences for the declared goods. On that basis, the extended period was treated as rightly invocable for suppression and false declaration. For limitation under Section 28 of the Customs Act, the case was treated as one of short levy, so the relevant date was the date of duty payment, not the out-of-charge date. As the show cause notice was issued more than five years after payment, it was held time barred and the demand and penalties could not survive. en-us Fri, 07 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753705 Wilful misdeclaration was found where imported fabrics were declared as 100% cotton processed fabrics, but investigation showed mixed fabric composition and fabricated import documents using DFRC licences for the declared goods. On that basis, the extended period was treated as rightly invocable for suppression and false declaration. For limitation under Section 28 of the Customs Act, the case was treated as one of short levy, so the relevant date was the date of duty payment, not the out-of-charge date. As the show cause notice was issued more than five years after payment, it was held time barred and the demand and penalties could not survive. Case-Laws Customs Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753705