https://www.taxtmi.com/caselaws?id=798645 Extended-period customs notices require specific allegations of collusion, wilful misstatement or suppression; later assertions outside the notice cannot supply those statutory preconditions. Where differential duty and interest have been paid pursuant to an audit demand, accepted, and the audit objections closed, a subsequent notice is not authorised after payment and intimation and cannot be sustained through the extended limitation provision without pleaded foundational facts. The alternative appellate remedy does not bar writ jurisdiction where later duty proceedings are ex facie without jurisdiction or barred by limitation. en-us Wed, 29 Jul 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798645 Extended-period customs notices require specific allegations of collusion, wilful misstatement or suppression; later assertions outside the notice cannot supply those statutory preconditions. Where differential duty and interest have been paid pursuant to an audit demand, accepted, and the audit objections closed, a subsequent notice is not authorised after payment and intimation and cannot be sustained through the extended limitation provision without pleaded foundational facts. The alternative appellate remedy does not bar writ jurisdiction where later duty proceedings are ex facie without jurisdiction or barred by limitation. Case-Laws Customs Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798645