https://www.taxtmi.com/caselaws?id=787290 Concessional CVD under Clause 1C of Notification No. 04/2006-CE required direct purchase from the manufacturer; purchase through High Sea Sale transactions did not satisfy that mandatory condition, regardless of end use in government construction. However, the duty demand was time-barred because the High Sea Sale basis, supporting documents and exemption claim were disclosed during assessment, and the dispute concerned notification interpretation rather than wilful misstatement or suppression. The extended limitation period could not apply. Consequently, the duty demand, interest and penalty under Section 114A failed, as no valid extended-period demand survived. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787290 Concessional CVD under Clause 1C of Notification No. 04/2006-CE required direct purchase from the manufacturer; purchase through High Sea Sale transactions did not satisfy that mandatory condition, regardless of end use in government construction. However, the duty demand was time-barred because the High Sea Sale basis, supporting documents and exemption claim were disclosed during assessment, and the dispute concerned notification interpretation rather than wilful misstatement or suppression. The extended limitation period could not apply. Consequently, the duty demand, interest and penalty under Section 114A failed, as no valid extended-period demand survived. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787290