https://www.taxtmi.com/caselaws?id=790942 Duty-free import under an exemption notification was found vulnerable where the importer diverted goods outside the declared job-work and export scheme, used incorrect scheme codes, and maintained parallel records suggesting suppression and misdeclaration. On those facts, the extended limitation period was treated as available because the investigation disclosed wilful suppression, and the customs demand, confiscation, and penalties were sustained. The Tribunal's direction for substantial pre-deposit was also upheld, as the appeals arose from a different factual matrix and no basis was shown to extend parity from earlier orders. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790942 Duty-free import under an exemption notification was found vulnerable where the importer diverted goods outside the declared job-work and export scheme, used incorrect scheme codes, and maintained parallel records suggesting suppression and misdeclaration. On those facts, the extended limitation period was treated as available because the investigation disclosed wilful suppression, and the customs demand, confiscation, and penalties were sustained. The Tribunal's direction for substantial pre-deposit was also upheld, as the appeals arose from a different factual matrix and no basis was shown to extend parity from earlier orders. Case-Laws Customs Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790942