https://www.taxtmi.com/caselaws?id=121719 The Tribunal allowed the appeal in favor of the appellants, setting aside the duty demand and detention notice proceedings under Section 142 of the Customs Act. The demand for payment of customs duty was deemed time-barred as the extended period of limitation was not invoked, and the notice did not provide grounds for such invocation. The Tribunal found the detention notice proceedings unsustainable and ordered the Department to proceed in accordance with the law. en-us Thu, 10 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 17:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121719 The Tribunal allowed the appeal in favor of the appellants, setting aside the duty demand and detention notice proceedings under Section 142 of the Customs Act. The demand for payment of customs duty was deemed time-barred as the extended period of limitation was not invoked, and the notice did not provide grounds for such invocation. The Tribunal found the detention notice proceedings unsustainable and ordered the Department to proceed in accordance with the law. Case-Laws Customs Thu, 10 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121719