https://www.taxtmi.com/caselaws?id=97489 The Tribunal allowed the appeal, setting aside the Commissioner's order for duty recovery and penalty imposition. It was found that the notice issued under Sections 114A and 112 lacked a proper basis for demanding duty and invoking the extended period under Section 28(1) of the Act. The Tribunal emphasized the necessity for legal compliance in issuing duty recovery notices and highlighted the burden on importers to prove exemption availability. The decision called for regulatory changes to ensure proper investigation before issuing such notices to prevent inconvenience to importers. The impugned order was set aside, and the Central Board of Excise & Customs was to take necessary action based on the Tribunal's findings. en-us Thu, 23 Mar 2000 00:00:00 +0530 Mon, 16 Jan 2012 18:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97489 The Tribunal allowed the appeal, setting aside the Commissioner's order for duty recovery and penalty imposition. It was found that the notice issued under Sections 114A and 112 lacked a proper basis for demanding duty and invoking the extended period under Section 28(1) of the Act. The Tribunal emphasized the necessity for legal compliance in issuing duty recovery notices and highlighted the burden on importers to prove exemption availability. The decision called for regulatory changes to ensure proper investigation before issuing such notices to prevent inconvenience to importers. The impugned order was set aside, and the Central Board of Excise & Customs was to take necessary action based on the Tribunal's findings. Case-Laws Customs Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97489