https://www.taxtmi.com/caselaws?id=789691 Extended limitation could not be invoked where a second show cause notice covered the same products and period as an earlier notice, and the relevant export and classification facts were already within departmental knowledge; in those circumstances, suppression or wilful misstatement was not made out, so the demand failed on limitation. Customs also could not deny MEIS benefits or recover duty by reclassifying the export goods when the underlying scrips had not been cancelled or invalidated by the competent DGFT authority; absent such cancellation, Customs could not go behind the foreign trade incentive already granted. The impugned order was therefore unsustainable on limitation and jurisdictional grounds. en-us Thu, 11 Dec 2025 00:00:00 +0530 Mon, 13 Apr 2026 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789691 Extended limitation could not be invoked where a second show cause notice covered the same products and period as an earlier notice, and the relevant export and classification facts were already within departmental knowledge; in those circumstances, suppression or wilful misstatement was not made out, so the demand failed on limitation. Customs also could not deny MEIS benefits or recover duty by reclassifying the export goods when the underlying scrips had not been cancelled or invalidated by the competent DGFT authority; absent such cancellation, Customs could not go behind the foreign trade incentive already granted. The impugned order was therefore unsustainable on limitation and jurisdictional grounds. Case-Laws Customs Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789691