https://www.taxtmi.com/caselaws?id=766574 Extended limitation under Section 28(1) of the Customs Act cannot be sustained unless the show cause notice specifically alleges suppression, fraud, or intent to evade duty. Here, the import bills were filed in 2003, the notice was issued in 2005, and the notice did not contain the necessary factual foundation for invoking the extended period. The demand was therefore time-barred to the extent it relied on extended limitation, and the appeal succeeded on limitation. en-us Thu, 27 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766574 Extended limitation under Section 28(1) of the Customs Act cannot be sustained unless the show cause notice specifically alleges suppression, fraud, or intent to evade duty. Here, the import bills were filed in 2003, the notice was issued in 2005, and the notice did not contain the necessary factual foundation for invoking the extended period. The demand was therefore time-barred to the extent it relied on extended limitation, and the appeal succeeded on limitation. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766574