https://www.taxtmi.com/caselaws?id=97984 The Tribunal allowed the appeal, ruling that the extended period of limitation did not apply to the first consignment due to the department's oversight of the collaboration agreement. It was emphasized that no duty payment was required for the second consignment as the goods were not cleared, leading to the reversal of the confiscation and penalty imposed on the importer for the second consignment. en-us Mon, 30 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97984 The Tribunal allowed the appeal, ruling that the extended period of limitation did not apply to the first consignment due to the department's oversight of the collaboration agreement. It was emphasized that no duty payment was required for the second consignment as the goods were not cleared, leading to the reversal of the confiscation and penalty imposed on the importer for the second consignment. Case-Laws Customs Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97984