https://www.taxtmi.com/caselaws?id=91070 The Tribunal upheld duty liability on RSTC for 100 Chassis as they handled the goods, rejecting their lack of awareness defense. Valuation adjustments were made, with differential duty on 84 Chassis and full duty on the remaining 100. Show cause notices were not time-barred due to deliberate non-payment. Penalties on SLS and RSTC were deemed appropriate for willful evasion. Duty payment on Chassis and drawback entitlement were specified in the decision. en-us Fri, 14 Mar 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91070 The Tribunal upheld duty liability on RSTC for 100 Chassis as they handled the goods, rejecting their lack of awareness defense. Valuation adjustments were made, with differential duty on 84 Chassis and full duty on the remaining 100. Show cause notices were not time-barred due to deliberate non-payment. Penalties on SLS and RSTC were deemed appropriate for willful evasion. Duty payment on Chassis and drawback entitlement were specified in the decision. Case-Laws Customs Fri, 14 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91070