https://www.taxtmi.com/caselaws?id=782789 SC upheld the CESTAT order exonerating the importer from allegations of mis-declaration and undervaluation of Patchouli Oil PS 24. It was affirmed that the Department failed to discharge its burden of proving that the goods were mis-declared or undervalued, a prerequisite for invoking the extended period of limitation under Section 28(1) of the Customs Act. Consequently, the demand of differential duty based on extended limitation was held unsustainable in law. Finding no perversity or legal error in the CESTAT's reasoning, the SC dismissed the revenue's civil appeals. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782789 SC upheld the CESTAT order exonerating the importer from allegations of mis-declaration and undervaluation of Patchouli Oil PS 24. It was affirmed that the Department failed to discharge its burden of proving that the goods were mis-declared or undervalued, a prerequisite for invoking the extended period of limitation under Section 28(1) of the Customs Act. Consequently, the demand of differential duty based on extended limitation was held unsustainable in law. Finding no perversity or legal error in the CESTAT's reasoning, the SC dismissed the revenue's civil appeals. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782789