Extended Limitation Period Upheld for Import Duty Evasion Due to Willful Mis-declaration and SKD Import Strategy.

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....Invocation of larger (extended) period of limitation under Section 28(4) of the Customs Act, 1962 - The tribunal found sufficient evidence to support the allegation of willful mis-declaration aimed at evading import duty and compliance requirements. It noted the modus operandi outlined in the show-cause notice, where the importer imported goods in SKD condition to evade duty and compulsory compliance with regulations. Consequently, the tribunal upheld the application of Section 28(4) of the Customs Act, 1962.....