https://www.taxtmi.com/caselaws?id=45948 Where imported goods were cleared duty-free on the footing that they were for domestic use, intentional non-disclosure that they were in fact meant for re-export constituted suppression of material facts and defeated the exemption under Notification No. 208/1981. On that basis, the extended limitation period under the proviso to Section 28(1) of the Customs Act, 1962 was available to the Revenue, and the show cause notice demanding customs duty was within time. The demand was therefore sustained and the order in favour of the importer was reversed. en-us Tue, 14 Aug 2001 00:00:00 +0530 Mon, 13 Apr 2020 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45948 Where imported goods were cleared duty-free on the footing that they were for domestic use, intentional non-disclosure that they were in fact meant for re-export constituted suppression of material facts and defeated the exemption under Notification No. 208/1981. On that basis, the extended limitation period under the proviso to Section 28(1) of the Customs Act, 1962 was available to the Revenue, and the show cause notice demanding customs duty was within time. The demand was therefore sustained and the order in favour of the importer was reversed. Case-Laws Customs Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45948