https://www.taxtmi.com/caselaws?id=755108 Extended limitation for duty demand could not be invoked because the earlier period had already been accepted in the assessee's favour on the same facts, and no fraud, suppression, or fresh basis for reopening was shown. Imported brushless DC/axial fans were not assessable on MRP basis under Section 4A because Section 4A applies only when law requires a retail sale price declaration; the goods were for industrial or institutional use and were exempt under the Legal Metrology (Packaged Commodities) Rules, 2011 from that declaration. The goods were therefore assessable under Section 4 on transaction value, and the demand based on MRP valuation and reopened limitation failed. en-us Thu, 04 Jul 2024 00:00:00 +0530 Thu, 04 Jul 2024 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755108 Extended limitation for duty demand could not be invoked because the earlier period had already been accepted in the assessee's favour on the same facts, and no fraud, suppression, or fresh basis for reopening was shown. Imported brushless DC/axial fans were not assessable on MRP basis under Section 4A because Section 4A applies only when law requires a retail sale price declaration; the goods were for industrial or institutional use and were exempt under the Legal Metrology (Packaged Commodities) Rules, 2011 from that declaration. The goods were therefore assessable under Section 4 on transaction value, and the demand based on MRP valuation and reopened limitation failed. Case-Laws Customs Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755108