https://www.taxtmi.com/caselaws?id=83398 The Tribunal ruled in favor of the appellants, holding that the short-levy demand was time-barred under Section 28 of the Customs Act, 1962. It found that the import of the car was on behalf of a foreign company, not in the individual capacity of the appellant, and therefore, the time limit under Section 28(a) for imports made by individuals for personal use did not apply. The Tribunal considered the evidence and determined that the foreign company was the actual importer of the car, leading to the decision in favor of the appellants in the appeals. en-us Mon, 25 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83398 The Tribunal ruled in favor of the appellants, holding that the short-levy demand was time-barred under Section 28 of the Customs Act, 1962. It found that the import of the car was on behalf of a foreign company, not in the individual capacity of the appellant, and therefore, the time limit under Section 28(a) for imports made by individuals for personal use did not apply. The Tribunal considered the evidence and determined that the foreign company was the actual importer of the car, leading to the decision in favor of the appellants in the appeals. Case-Laws Customs Mon, 25 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83398