Invoking of extended period of limitation in case of willful suppression & mis-statement

Ford India Private Limited Vs Commissioner of Customs (CESTAT Chennai)

At paragraph 41 of the Show Cause Notice, it is inter alia recorded that M/s. Ford India Pvt. Ltd. have been constantly mis-declaring the description; that they have not only mis-declared but also misled the Customs; that the invoice descriptions themselves do not correctly represent the items imported in many cases; that all descriptions available on the invoices per se contradicted each other with reference to the correct description/identity of the ite

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