https://www.taxtmi.com/caselaws?id=85318 CEGAT, Madras - AT dismissed the Revenue's appeals, holding demands for interest beyond six months from goods clearance barred by limitation. The tribunal analogized with the Customs Act limitation scheme, finding no separate limitation under Rule 61(3) and treating the clearance date as the relevant date for interest computation. Because duty and interest were recovered and bonds cancelled at clearance, subsequent demands raised after six months were time-barred, and the lower authority's order upholding limitation was maintained. en-us Fri, 12 Apr 1996 00:00:00 +0530 Wed, 15 Oct 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85318 CEGAT, Madras - AT dismissed the Revenue's appeals, holding demands for interest beyond six months from goods clearance barred by limitation. The tribunal analogized with the Customs Act limitation scheme, finding no separate limitation under Rule 61(3) and treating the clearance date as the relevant date for interest computation. Because duty and interest were recovered and bonds cancelled at clearance, subsequent demands raised after six months were time-barred, and the lower authority's order upholding limitation was maintained. Case-Laws Customs Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85318