Customs - Duty Drawback demanded assessee mentioned the word supplier rather clearly stating the trader As such they concealed this vital information from the department with motive to avail duty drawback of Central Excise portion there was a suppression of facts the show cause notice was rightly issued invoking extended period clause and penalty is also rightly imposed on the applicant CGOVT

Customs - Duty Drawback demanded assessee mentioned the word supplier rather clearly stating the trader As such they concealed this vital information from the department with motive to avail duty drawback of Central Excise portion there was a suppression of facts the show cause notice was rightly issued invoking extended period clause and penalty is also rightly imposed on the applicant CGOVT