https://www.taxtmi.com/caselaws?id=117889 The Tribunal set aside the impugned order, allowing the appeals and overturning the penalties imposed on the importers and individuals. It emphasized the lack of evidence linking the importers to alleged misconduct and found the duty demands barred by limitation. The Tribunal dismissed the argument that forged licenses voided the buyer's title, leading to a dismissal of penalties and duty demands under the Customs Act. The decision underscored the distinction between normal limitation periods and those under the proviso to Section 28(1) of the Customs Act, ultimately favoring the importers due to the insufficiency of evidence and procedural limitations. en-us Thu, 05 Jan 2006 00:00:00 +0530 Wed, 27 Mar 2024 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117889 The Tribunal set aside the impugned order, allowing the appeals and overturning the penalties imposed on the importers and individuals. It emphasized the lack of evidence linking the importers to alleged misconduct and found the duty demands barred by limitation. The Tribunal dismissed the argument that forged licenses voided the buyer's title, leading to a dismissal of penalties and duty demands under the Customs Act. The decision underscored the distinction between normal limitation periods and those under the proviso to Section 28(1) of the Customs Act, ultimately favoring the importers due to the insufficiency of evidence and procedural limitations. Case-Laws Customs Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117889