Extended period wrongly invoked as bona fide classification not willful suppression

Myntra Jabong India Pvt Ltd Vs Principal Commissioner of Customs ACC (Imports) (CESTAT Delhi) CESTAT Delhi held that bona fide classification of goods doesn’t result into willful suppression of material facts with intent to evade payment of duty. Accordingly, invocation of extended period of limitation not justified. Thus, order deserves to be set aside and appeal is allowed. Facts- M/s Myntra Jabong India Pvt Ltd has filed this appeal for setting aside the order dated 31.08.2023 passed by the Principal Commissioner of Customs, ICD (Import), Tughlakabad, New Delhi. The order holds that the...