Mere non-payment of duty is not equivalent to wilful misstatement

Brief of the Case

In the case of Quality Council of India Vs. CC, New Delhi, it was held that mere non-payment of duties is not equivalent to collusion or wilful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply.  Inadvertent non-payment is to be met within the normal limitation period and the burden is on Revenue to prove allegations of wilful misstatement.  The onus is not on the assessee to prove its bona fides.

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