Demand invoking extended period unsustainable without proving willful mis-statement or suppression

Javeria Impex India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)  CESTAT Delhi held that once the goods are cleared for home consumption after examination and assessment, unless there is an evidence to support, demand u/s. 28 invoking extended period of limitation cannot be raised unless there is evidence of collusion or willful mis-statement or suppression of facts are proven. Facts- The importer imported electric motors from China and filed two Bills of Entry dated February 9, 2009 and February 17, 2009 (current Bills of Entry). The Special Intelligence and Investigation of the Custo...