https://www.taxtmi.com/caselaws?id=93099 The Tribunal allowed all appeals, setting aside the impugned orders. It concluded that the extended period for demanding duty was inapplicable due to the established customs practice, and there was no intent to evade duty. Consequently, penalties on the importer and its employees were unwarranted, and the confiscation and duty demand under Section 125(2) were invalid. en-us Tue, 28 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 13:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93099 The Tribunal allowed all appeals, setting aside the impugned orders. It concluded that the extended period for demanding duty was inapplicable due to the established customs practice, and there was no intent to evade duty. Consequently, penalties on the importer and its employees were unwarranted, and the confiscation and duty demand under Section 125(2) were invalid. Case-Laws Customs Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93099