https://www.taxtmi.com/caselaws?id=793578 Extended limitation under Section 28(4) of the Customs Act, 1962 is unavailable where import declarations and invoices disclose the goods and the dispute is only about concessional notification eligibility or classification; in such facts, suppression or wilful misstatement is not established. Differential duty cannot be pursued by show cause notice against finally assessed Bills of Entry unless those assessments are first challenged in the prescribed manner, because self-assessment remains an assessment order. Redemption fine is unavailable where the goods are not available for confiscation, and interest and penalty depend on a sustainable duty demand and proof of the requisite ingredients for penalty under Section 114A. en-us Wed, 17 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793578 Extended limitation under Section 28(4) of the Customs Act, 1962 is unavailable where import declarations and invoices disclose the goods and the dispute is only about concessional notification eligibility or classification; in such facts, suppression or wilful misstatement is not established. Differential duty cannot be pursued by show cause notice against finally assessed Bills of Entry unless those assessments are first challenged in the prescribed manner, because self-assessment remains an assessment order. Redemption fine is unavailable where the goods are not available for confiscation, and interest and penalty depend on a sustainable duty demand and proof of the requisite ingredients for penalty under Section 114A. Case-Laws Customs Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793578