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    <title>2026 (8) TMI 1760 - MADRAS HIGH COURT</title>
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    <description>Classification of imported monitors, alleged suppression or mis-declaration, and invocation of the extended limitation period require factual examination by the adjudicating authority. The importer must submit its explanation to the show cause notice within four weeks. The authority must then decide the matter in accordance with law, after considering the relevant prior judgment and the importer&#039;s response to the audit consultative letter. No final determination on classification, suppression, or limitation has been made in the writ proceedings.</description>
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