https://www.taxtmi.com/caselaws?id=785845 The dispute concerns invocation of the extended limitation under the proviso to section 28(1) of the Customs Act in relation to claimed DFIA exemption. Administrative examination and representative sample testing by the Textile Committee confirmed the goods matched the bills of entry and the consignments were cleared by an out-of-charge order, indicating departmental knowledge. The authority failed to establish suppression with intent to evade duty; absent that requisite intent, the extended period could not be invoked, and the demand for duty, interest, penalty and confiscation based on the extended period was set aside. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 02 Feb 2026 08:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785845 The dispute concerns invocation of the extended limitation under the proviso to section 28(1) of the Customs Act in relation to claimed DFIA exemption. Administrative examination and representative sample testing by the Textile Committee confirmed the goods matched the bills of entry and the consignments were cleared by an out-of-charge order, indicating departmental knowledge. The authority failed to establish suppression with intent to evade duty; absent that requisite intent, the extended period could not be invoked, and the demand for duty, interest, penalty and confiscation based on the extended period was set aside. Case-Laws Customs Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785845