Extended period of limitation cannot be invoked if no suppression or mis-declaration

Karnavati Car Air Conditioners Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) Introduction: In a recent judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad addressed the matter of Karnavati Car Air Conditioners Pvt. Ltd. challenging the change in classification of imported goods. This article provides an in-depth analysis of the case, focusing on the tribunal’s dismissal of the plea for an extended period of limitation. Detailed Analysis: The appeal filed by Karnavati Car Air Conditioners Pvt. Ltd. pertains to the reclassification of imported goods. The app...