Extended Limitation Period Requires Collusion or Misstatement for Customs Duty Non-payment, Tribunal Rules.

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....Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the extended period of limitation under section 28 of the Customs Act could only be invoked if the non-payment or short payment of duty is on account of ‘collusion, wilful misstatement or suppression of facts’ by the importer, which were not present in this case. As a result, the demand for Customs duty, confiscation of goods, and penalties imposed on the appellant were set aside.....