https://www.taxtmi.com/caselaws?id=80737 The Tribunal dismissed the appeal, ruling that the appellant is not a Government entity, therefore the one-year limitation period does not apply. Additionally, the appellant is not considered an individual, and as the imported goods were not for personal use but for testing purposes, the six-month limitation period is applicable. The Tribunal held that the limitation period commences from the date of duty payment, not from the date of the Assistant Collector's intimation, as the duty payment was deemed final. en-us Thu, 21 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80737 The Tribunal dismissed the appeal, ruling that the appellant is not a Government entity, therefore the one-year limitation period does not apply. Additionally, the appellant is not considered an individual, and as the imported goods were not for personal use but for testing purposes, the six-month limitation period is applicable. The Tribunal held that the limitation period commences from the date of duty payment, not from the date of the Assistant Collector's intimation, as the duty payment was deemed final. Case-Laws Income Tax Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80737