Customs Authority Finds No Mis-declaration; Extended Limitation Period Unjustified Due to Lack of Intent to Evade Duty.

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Full Text of the Document

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....Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppression of facts by the appellant in filing the Bill of Entry which was accepted by the Department, then invoking the extended period of limitation is not justified because there was no intention to evade payment of duty.....