Customs Officers' Statements Insufficient to Justify Delay in Issuing Notice for Import Goods Case.

Extended period of limitation - import of goods - The entire case of the revenue is based on the few statements recorded by the Custom officers. - Since all the facts including the catalogues relied upon in show cause notice were made available to revenue as early as in 2002, the delay in issuance of show cause notice could not be justified. .....

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