https://www.taxtmi.com/caselaws?id=758697 The Tribunal allowed the appeal, determining that the demand for additional duty on the imported spectrometers was time-barred and unsustainable due to the absence of evidence indicating suppression of facts. The Tribunal emphasized the necessity for proper declarations and the lack of fraudulent intent, ruling that the extended period of limitation could not be invoked without clear evidence. Consequently, the Appellant was granted relief, underscoring the significance of adhering to statutory limitations and evidentiary requirements in customs duty disputes. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 18 Sep 2024 07:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758697 The Tribunal allowed the appeal, determining that the demand for additional duty on the imported spectrometers was time-barred and unsustainable due to the absence of evidence indicating suppression of facts. The Tribunal emphasized the necessity for proper declarations and the lack of fraudulent intent, ruling that the extended period of limitation could not be invoked without clear evidence. Consequently, the Appellant was granted relief, underscoring the significance of adhering to statutory limitations and evidentiary requirements in customs duty disputes. Case-Laws Customs Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758697