https://www.taxtmi.com/caselaws?id=81131 The Tribunal allowed the appeals, setting aside the Collector's order and granting relief to the appellants. It held that the appellants were not the actual importers and were not liable for duty evasion as they had no intention to divert goods for non-specified uses. The demands were deemed time-barred under Section 28 of the Customs Act. en-us Wed, 27 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81131 The Tribunal allowed the appeals, setting aside the Collector's order and granting relief to the appellants. It held that the appellants were not the actual importers and were not liable for duty evasion as they had no intention to divert goods for non-specified uses. The demands were deemed time-barred under Section 28 of the Customs Act. Case-Laws Customs Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81131