Extended period of limitation - Suppression/ mis-representation ...
Customs Limitation Extension Not Automatic Without Confiscation; Suppression or Misrepresentation Still Considered Separately in Assessments.
October 18, 2023
Case Laws Customs AT
Extended period of limitation - Suppression/ mis-representation or not - A finding on inapplicability of confiscation did not necessarily extend to ‘suppression/ misrepresentation’ deployed for enhancement of value for assessment. - AT
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