Show Cause Notice Under Section 28(4) Customs Act Declared Time Barred Without Willful Misstatement Evidence

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....The CESTAT held that the show cause notice issued under Section 28(4) of the Customs Act, 1962, was time barred, as it was issued beyond the prescribed limitation period without any evidence of willful misstatement or suppression of facts. The Tribunal found no intent of wilful default in the classification dispute concerning polyurethane sheets under Customs Tariff Items 3926 9099 or 3921 1390. Consequently, the extended period demand was invalid, and the impugned order based on the barred SCN was set aside. In accordance with established precedent, once the demand is time barred, the Tribunal need not examine the merits of classification. The appeal was allowed solely on limitation grounds, affirming that actions beyond the limitation period cannot be sustained regardless of the substantive issues involved.....