https://www.taxtmi.com/caselaws?id=80911 Remission of duty was available where molasses became unfit for consumption or marketing, were destroyed only after Collector's permission and under departmental supervision, and the statutory conditions against re-entry into the market were satisfied. The article also notes that a nil assessment recorded on RT-12 returns could not be disturbed beyond the normal six-month limitation under Section 11A; because no extended period was invoked and the notice was issued late, the demand was time-barred. On both merits and limitation, the duty demand was unsustainable. en-us Wed, 10 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80911 Remission of duty was available where molasses became unfit for consumption or marketing, were destroyed only after Collector's permission and under departmental supervision, and the statutory conditions against re-entry into the market were satisfied. The article also notes that a nil assessment recorded on RT-12 returns could not be disturbed beyond the normal six-month limitation under Section 11A; because no extended period was invoked and the notice was issued late, the demand was time-barred. On both merits and limitation, the duty demand was unsustainable. Case-Laws Customs Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80911