https://www.taxtmi.com/caselaws?id=785756 Clearance of packing materials declared as 'scrap' was treated as mis-declaration and suppression alleged to evade duty; the extended limitation period was invoked for shipments from October 2009 to May 2014 and notice issued under the Customs Act. The tribunal observed no independent evidence proving intentional suppression but held that the assessee's statutory returns (E.R.2) themselves manifested the misleading declaration, placing the evidential burden on the claimant. Because the departmental proceedings were founded on those returns and no convincing proof of bonafides was produced, the appeal lacked merit and was dismissed, sustaining the demand for duty. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785756 Clearance of packing materials declared as 'scrap' was treated as mis-declaration and suppression alleged to evade duty; the extended limitation period was invoked for shipments from October 2009 to May 2014 and notice issued under the Customs Act. The tribunal observed no independent evidence proving intentional suppression but held that the assessee's statutory returns (E.R.2) themselves manifested the misleading declaration, placing the evidential burden on the claimant. Because the departmental proceedings were founded on those returns and no convincing proof of bonafides was produced, the appeal lacked merit and was dismissed, sustaining the demand for duty. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785756