https://www.taxtmi.com/caselaws?id=770142 The CESTAT New Delhi dismissed the appeal challenging the Commissioner's decision regarding extended limitation period under section 28(1) of the Customs Act, 1962. The case involved 13 Bills of Entry filed between 2005-2010 where the appellant had declared all particulars and submitted import documents, with goods cleared after examination. The appellant claimed exemption benefit under notification 21/2002-Cus believing entitlement. The tribunal held that extended limitation period could not be invoked as the appellant had made full disclosure and the belief regarding exemption entitlement was genuine. While noting DRI's competence to issue show cause notices per Canon India SC decision, the tribunal upheld that extended limitation was improperly invoked given complete disclosure circumstances. en-us Tue, 22 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770142 The CESTAT New Delhi dismissed the appeal challenging the Commissioner's decision regarding extended limitation period under section 28(1) of the Customs Act, 1962. The case involved 13 Bills of Entry filed between 2005-2010 where the appellant had declared all particulars and submitted import documents, with goods cleared after examination. The appellant claimed exemption benefit under notification 21/2002-Cus believing entitlement. The tribunal held that extended limitation period could not be invoked as the appellant had made full disclosure and the belief regarding exemption entitlement was genuine. While noting DRI's competence to issue show cause notices per Canon India SC decision, the tribunal upheld that extended limitation was improperly invoked given complete disclosure circumstances. Case-Laws Customs Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770142