https://www.taxtmi.com/caselaws?id=778795 Imported goods that were examined and assessed at clearance could not be subjected to the extended period for anti-dumping duty where the notice was issued beyond the normal limitation period and no concealment was shown. Suppression of facts and misdeclaration were not established because the importer had declared the goods in line with commercial invoices, the proper officer had scrutinised and assessed them, and there was no evidence of mala fide intent. Confiscation and redemption fine could not be sustained for goods already cleared and unavailable for seizure when the underlying allegations failed. The appellate orders were set aside and consequential relief followed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778795 Imported goods that were examined and assessed at clearance could not be subjected to the extended period for anti-dumping duty where the notice was issued beyond the normal limitation period and no concealment was shown. Suppression of facts and misdeclaration were not established because the importer had declared the goods in line with commercial invoices, the proper officer had scrutinised and assessed them, and there was no evidence of mala fide intent. Confiscation and redemption fine could not be sustained for goods already cleared and unavailable for seizure when the underlying allegations failed. The appellate orders were set aside and consequential relief followed. Case-Laws Customs Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778795