https://www.taxtmi.com/caselaws?id=760544 The SC dismissed the appeal, upholding the CESTAT finding that the importer had declared the goods as coke breeze in the Bills of Entry, negating any charge of wilful suppression or misstatement. The challenge to the show-cause notice invoking the extended limitation under s.28(4) of the Customs Act succeeded on limitation grounds, and the Court declined to interfere further; other contentions may be raised in an appropriate proceeding. The application is disposed of. en-us Fri, 18 Oct 2024 00:00:00 +0530 Fri, 12 Sep 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760544 The SC dismissed the appeal, upholding the CESTAT finding that the importer had declared the goods as coke breeze in the Bills of Entry, negating any charge of wilful suppression or misstatement. The challenge to the show-cause notice invoking the extended limitation under s.28(4) of the Customs Act succeeded on limitation grounds, and the Court declined to interfere further; other contentions may be raised in an appropriate proceeding. The application is disposed of. Case-Laws Customs Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760544