https://www.taxtmi.com/caselaws?id=791730 Extended limitation under the Customs Act could be invoked only on proof of wilful misstatement or suppression of facts with intent to evade duty, and the same standard governed penalty. On the record, the import documents described the goods as software for the LRSAM system, the importer was a defence public sector undertaking, and there was no material showing deliberate suppression or conscious intent to evade duty. The adjudication was therefore set aside on limitation, the consequential penalty could not survive, and the merits of the claimed exemption were left undecided. en-us Tue, 05 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791730 Extended limitation under the Customs Act could be invoked only on proof of wilful misstatement or suppression of facts with intent to evade duty, and the same standard governed penalty. On the record, the import documents described the goods as software for the LRSAM system, the importer was a defence public sector undertaking, and there was no material showing deliberate suppression or conscious intent to evade duty. The adjudication was therefore set aside on limitation, the consequential penalty could not survive, and the merits of the claimed exemption were left undecided. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791730