Extended period cannot be invoked without establishing suppression or fraud

Inspira Bio-Pharm Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) In a recent judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai ruled in favor of Inspira Bio-Pharm Pvt. Ltd. against the Commissioner of Customs (Import). The tribunal quashed an order for the recovery of differential customs duty, deeming it barred by the limitation period under Section 28 of the Customs Act, 1962. This decision underscores the importance of adhering to statutory timelines for issuing show cause notices and the necessity of establishing elements such as suppression or ...