Extended Limitation Period Under Customs Act Section 28(1) Not Applicable Without Mis-declaration or Suppression of Facts.

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....Extended period of limitation - Once it is found that there was absence of mis-declaration or suppression facts which finding attained finality between the parties pursuant to the order dated 06.10.2005 passed by the Commissioner (Appeals) as affirmed by the Tribunal on 22.02.2005, there would be no occasion to invoke the provisions of Section 28(1) of the Act of 1962 for extending the period of limitation for issuing the show cause notice - HC....