https://www.taxtmi.com/caselaws?id=80434 The Tribunal found that the demand for duty on drums used as containers for imported RBD Palm Oil was invalid. The notice was issued after a significant delay and was deemed time-barred. The value of the drums was included in the overall value of the goods, and the appellants were not separately invoiced for the drums. The omission of separately declaring the drum value did not amount to suppression of material information. The demand notice for duty on the drums was issued well beyond the stipulated time frame, leading to the appeal being allowed in favor of the appellants. en-us Tue, 06 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80434 The Tribunal found that the demand for duty on drums used as containers for imported RBD Palm Oil was invalid. The notice was issued after a significant delay and was deemed time-barred. The value of the drums was included in the overall value of the goods, and the appellants were not separately invoiced for the drums. The omission of separately declaring the drum value did not amount to suppression of material information. The demand notice for duty on the drums was issued well beyond the stipulated time frame, leading to the appeal being allowed in favor of the appellants. Case-Laws Customs Tue, 06 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80434