Section 11A: Recover Unpaid Duties Up to 5 Years, No Time Limit for Notice After Fraud Discovery.

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....Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression, etc. comes to the knowledge of the Department. In simple terms, the Department could recover unpaid duty up to a period of five years anterior to the date of service of notice - HC....