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2018 (12) TMI 960 - SC - CustomsTime Limitation - short levy of duty on the imported goods due to willful mis-declaration and suppression of facts and on the strength of forged documents - whether the finding of the CESTAT that the demand was barred by limitation is sustainable or not? - Held that:- The authorities have sufficiently described the wrong transactions and the allegedly illegal benefit obtained by the importers in respect of the rate of duty, from paragraph 43 onwards in the said show cause notice. Undoubtedly, if the importers will be entitled to demonstrate that the allegations against them cannot be established on the basis of the show cause notice, that however does not entitle them to the relief of setting aside of the order against them on the ground of limitation - appeal allowed - Matter restored before the CESTAT.
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