https://www.taxtmi.com/caselaws?id=117166 The Tribunal set aside the duty demand and penalty imposed on the appellants for allegedly diverting imported goods and failing to fulfill export obligations under an Advance Licence. The Tribunal found that the appellants had proportionately fulfilled their export obligations and that the typographical error in the licence number did not affect the case's outcome. The larger period of limitation invoked by the Commissioner was not upheld, leading to the appeal being allowed and the duty demand and penalty being set aside. en-us Mon, 12 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117166 The Tribunal set aside the duty demand and penalty imposed on the appellants for allegedly diverting imported goods and failing to fulfill export obligations under an Advance Licence. The Tribunal found that the appellants had proportionately fulfilled their export obligations and that the typographical error in the licence number did not affect the case's outcome. The larger period of limitation invoked by the Commissioner was not upheld, leading to the appeal being allowed and the duty demand and penalty being set aside. Case-Laws Customs Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117166