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of <h1>Appeal allowed due to invalid notice invoking extended period for import of urethane elastomer.</h1> <h3>SUPER CASSETTES INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the import of urethane elastomer. The notice invoking the extended period was deemed ... Demand - Jurisdiction The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the import of urethane elastomer. The notice invoking the extended period was not signed by the Commissioner as required by law, making it invalid. The judgment of the Supreme Court in a similar case was cited, leading to the appeal being allowed and the impugned order set aside.
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