https://www.taxtmi.com/caselaws?id=90398 The tribunal upheld the Commissioner (Appeals)'s order, dismissing the department's appeal and cross objections. The decision was based on finding that the demand notices were time-barred by limitation as the provisional assessment was finalized on 27-1-1993. Any subsequent demand should have been issued within six months from this date, as per Sections 18 and 28 of the Customs Act. en-us Mon, 19 May 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90398 The tribunal upheld the Commissioner (Appeals)'s order, dismissing the department's appeal and cross objections. The decision was based on finding that the demand notices were time-barred by limitation as the provisional assessment was finalized on 27-1-1993. Any subsequent demand should have been issued within six months from this date, as per Sections 18 and 28 of the Customs Act. Case-Laws Customs Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90398