Extended period of limitation cannot be invoked due to mere change of departmental view

Principal Commissioner of Customs (Import) Air Cargo Complex Vs Signet Chemicals Pvt. Ltd. (Bombay High Court) Bombay High Court held that mere change of view by the department, the respondent could not have been said to have either mis-declared or suppressed facts in classifying its goods at the time of its import and hence extended period of limitation cannot be invoked. Facts- A show cause notice alleges that classification declared by the respondent against 20 bill of entry under CTH 17029090 was incorrect and the correct classification was CTH 17019990. The Commissioner of Customs (Import...