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2018 (7) TMI 186 - AT - CustomsTime limitation - It is the case of the Revenue that the respondent had erroneously availed benefit of duty exemption by mis-declaring the goods - Held that:- The law on the issue is well settled. The test reports of the samples drawn from a particular consignment cannot be applied to the other consignments. The allegations of misdeclaration and suppression raised against the assessee in show cause notice dated 04.07.2005 are unfounded inasmuch as the entire details were known to the department. It was not open to the Department to invoke larger period of limitation against the assessee to demand the differential duty - appeal dismissed - decided against Revenue.
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