https://www.taxtmi.com/caselaws?id=110442 The Tribunal held that the demand for duty was not time-barred under Section 28 of the Customs Act. The appellants met the conditions of Notification No. 20/99-Cus. for importing fibreglass roving and did not conceal any material facts. As a result, the extended period of limitation for duty demand was deemed inapplicable. The Tribunal set aside the orders solely based on the time-limit issue, without addressing the case's merits, ruling in favor of the appellants. en-us Thu, 18 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 17:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110442 The Tribunal held that the demand for duty was not time-barred under Section 28 of the Customs Act. The appellants met the conditions of Notification No. 20/99-Cus. for importing fibreglass roving and did not conceal any material facts. As a result, the extended period of limitation for duty demand was deemed inapplicable. The Tribunal set aside the orders solely based on the time-limit issue, without addressing the case's merits, ruling in favor of the appellants. Case-Laws Customs Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110442