https://www.taxtmi.com/caselaws?id=116053 The Tribunal found that the duty demand on excess imports was time-barred as the extended period for duty demand lacked evidence of collusion or suppression of facts. Consequently, the duty demand and penalty imposition were deemed invalid, leading to the appeal being allowed with consequential relief for the appellants. en-us Tue, 26 Jul 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116053 The Tribunal found that the duty demand on excess imports was time-barred as the extended period for duty demand lacked evidence of collusion or suppression of facts. Consequently, the duty demand and penalty imposition were deemed invalid, leading to the appeal being allowed with consequential relief for the appellants. Case-Laws Customs Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116053