TMI BlogExtended Limitation Period Applied in Duty Evasion Case; Invoice Price Considered Cum Duty for Calculating Penalties and Interest.Extended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - invoice price should be treated as cum duty price for the quantification of demand of duty and interest and penalty are to be quantified accordingly - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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