https://www.taxtmi.com/caselaws?id=86924 Differential customs duty demand under Notification No. 232/83-Cus. was held time barred because the goods had already been cleared at the concessional rate, the demand was issued more than two years later, and the notices did not clearly invoke suppression of facts or any proper basis for extended limitation. The dispute was resolved on limitation alone, and the exemption benefit allowed at import was not liable to be denied on the ground adopted by the adjudicating authority. The demand could not be sustained. en-us Thu, 31 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86924 Differential customs duty demand under Notification No. 232/83-Cus. was held time barred because the goods had already been cleared at the concessional rate, the demand was issued more than two years later, and the notices did not clearly invoke suppression of facts or any proper basis for extended limitation. The dispute was resolved on limitation alone, and the exemption benefit allowed at import was not liable to be denied on the ground adopted by the adjudicating authority. The demand could not be sustained. Case-Laws Customs Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86924