https://www.taxtmi.com/caselaws?id=113056 The Tribunal found that the appellants misdeclared the intended use of imported materials but noted negligence by Central Excise Officers. The extended period for demanding duty was deemed inapplicable. Duty demand reduced from Rs. 20,00,837/- to Rs. 11,55,017/-. Penalty and interest demands were set aside, and duty demand restricted to six months under Section 28(1) of the Customs Act. en-us Fri, 23 Jul 2004 00:00:00 +0530 Thu, 03 May 2012 15:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113056 The Tribunal found that the appellants misdeclared the intended use of imported materials but noted negligence by Central Excise Officers. The extended period for demanding duty was deemed inapplicable. Duty demand reduced from Rs. 20,00,837/- to Rs. 11,55,017/-. Penalty and interest demands were set aside, and duty demand restricted to six months under Section 28(1) of the Customs Act. Case-Laws Customs Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113056