https://www.taxtmi.com/caselaws?id=767939 Where the importer disclosed the exemption claim in the Bills of Entry, the Department could not invoke the extended period to raise a Special Additional Duty demand after more than four years without proving suppression. The disclosed import documents showed that the relevant facts were available at assessment, so limitation barred the demand. The appellate authority also erred in dismissing the first appeal only for non-appearance without examining the grounds already raised, including limitation. The impugned order was therefore set aside and the appeal was allowed with consequential relief. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767939 Where the importer disclosed the exemption claim in the Bills of Entry, the Department could not invoke the extended period to raise a Special Additional Duty demand after more than four years without proving suppression. The disclosed import documents showed that the relevant facts were available at assessment, so limitation barred the demand. The appellate authority also erred in dismissing the first appeal only for non-appearance without examining the grounds already raised, including limitation. The impugned order was therefore set aside and the appeal was allowed with consequential relief. Case-Laws Customs Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767939