https://www.taxtmi.com/caselaws?id=45936 SC held that denial of retesting and non-supply of shipping bills did not amount to breach of natural justice where misstatement and suppression were already established through the Chemical Examiner's report and the assessee had been given an opportunity to cross-examine the examiner but did not use it. The shipping bills were not decisive once the sample test report had been supplied. The Court also held that proved suppression justified invocation of the extended period of limitation, so the demand was not time-barred. The Tribunal's contrary view was set aside, and the Commissioner's adjudication, including confiscation and penalty, was restored. en-us Tue, 31 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2017 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45936 SC held that denial of retesting and non-supply of shipping bills did not amount to breach of natural justice where misstatement and suppression were already established through the Chemical Examiner's report and the assessee had been given an opportunity to cross-examine the examiner but did not use it. The shipping bills were not decisive once the sample test report had been supplied. The Court also held that proved suppression justified invocation of the extended period of limitation, so the demand was not time-barred. The Tribunal's contrary view was set aside, and the Commissioner's adjudication, including confiscation and penalty, was restored. Case-Laws Customs Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45936