https://www.taxtmi.com/caselaws?id=93275 The Tribunal partially allowed the appeal regarding the Customs duty exemption for Web Offset Printing Machines. The appellants failed to sufficiently prove the machines' output capacity of 30,000 copies per hour, lacking detailed technical specifications. While allegations of suppression of information were refuted, the extended period for duty demand was not invoked due to the absence of willful intent to evade duty. The demand of Rs. 41,17,258/- was set aside based on limitation issues, highlighting the importance of clear evidence and meeting the burden of proof for duty exemptions. en-us Sun, 07 Feb 1999 00:00:00 +0530 Wed, 09 Nov 2011 16:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93275 The Tribunal partially allowed the appeal regarding the Customs duty exemption for Web Offset Printing Machines. The appellants failed to sufficiently prove the machines' output capacity of 30,000 copies per hour, lacking detailed technical specifications. While allegations of suppression of information were refuted, the extended period for duty demand was not invoked due to the absence of willful intent to evade duty. The demand of Rs. 41,17,258/- was set aside based on limitation issues, highlighting the importance of clear evidence and meeting the burden of proof for duty exemptions. Case-Laws Customs Sun, 07 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93275