The case involved the recovery of differential duty, interest,...

The case involved the recovery of differential duty, interest, and penalties on imports of 'inshell walnuts' against exemption notification. The imports were made using transferable 'scrips' for manufacturing 'biscuits' with 'dietary fiber.' The tribunal found that the proceedings exceeded the statutory time limit, and the deferment notice was not issued by the proper officer as required by law. The tribunal also ruled that penalties imposed u/s 112 of the Customs Act were not valid due to the absence of conditions on imported goods against 'scrips.' The impugned order was set aside, and the appeal was allowed.

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