Court Rules Time Limits Don't Excuse Export Obligation Violations; Suppression of Facts by Appellants Highlighted.

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....Applicability of time limitation on demand of Customs Duty - The mere delay on the part of the Authorities to detect the violation of export obligation and issue show cause can not be construed as a permissive violation - The Suppression of Facts and materials is very much visible from the conduct and the pattern in which the Appellants caused the disappearance of the raw materials. - HC....