Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase.

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....Fraudulent import documents prevent limitation from running until the fraud is discovered: forged Bills of Entry are legally non-existent, and confiscation action may proceed when the fraudulent import is unearthed. Goods imported without payment of customs duty are liable to confiscation where statutory conditions are met. Under Section 125(2) of the Customs Act, a person exercising the option to redeem confiscated goods must pay the applicable customs duty, interest and charges as an incident of redemption, irrespective of bona fide belief or lack of knowledge of the fraud. Bona fide purchase may nevertheless be relevant to moderating redemption fine, even though it does not remove duty and interest liability.....