https://www.taxtmi.com/caselaws?id=120259 The Tribunal set aside the penalty and remitted the case for re-determination of the duty amount within five years from the show cause notice date. The exemption under Notification No. 86/94-Cus dated 1-3-94 was to be applied, directing the original authority to reevaluate the duty amount accordingly. en-us Fri, 16 Dec 2005 00:00:00 +0530 Wed, 18 Jul 2012 10:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120259 The Tribunal set aside the penalty and remitted the case for re-determination of the duty amount within five years from the show cause notice date. The exemption under Notification No. 86/94-Cus dated 1-3-94 was to be applied, directing the original authority to reevaluate the duty amount accordingly. Case-Laws Customs Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120259