Extended period not invocable if department was fully aware of import

Commissioner of Customs Vs Cadensworth (Redington) India P Limited (CESTAT Chennai) CESTAT Chennai held that extended period of limitation not invocable as department was duly aware about what was being imported and the purpose thereof. Facts- The appellant imported and cleared storage hardwares such as EMC VMAX All Flash, Unity All Flash, EMC Xtremio All Flash array, Isilon All Flash, EMC VNM hybrid flash storage platform from the supplier namely, M/s. EMC Information Systems International, falling under CTH 8471 7090 and also claimed exemption from payment of 4% Special Additional Duty (SAD)...