Tribunal Rules Extended Period for Customs Duty Demand Unjustified; No Evidence of Willful Suppression by Importer.

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....Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of importing the "Floating Crane" & "Grab." The imports were physically examined by Customs officers, and duties were assessed and paid. The Tribunal found no evidence of willful or deliberate suppression of facts by the appellant to evade customs duty. The extended period for duty demand was unjustifiably invoked, as the issue was primarily related to classification interpretation.....