https://www.taxtmi.com/caselaws?id=121780 The Tribunal ruled in favor of the appellants, finding that their failure to re-export goods under Customs Notification No. 32/97 was beyond their control due to stringent conditions imposed by European Union countries. The appellants did not violate the notification's terms as they did not sell or dispose of the goods. The demand for Customs duty and interest under the Customs Act was deemed unjustified, and the appellants were granted remission of duty. The Tribunal also held that the demand made after the limitation period expired was invalid, ultimately allowing the appeal. en-us Mon, 04 Jun 2007 00:00:00 +0530 Wed, 15 Nov 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121780 The Tribunal ruled in favor of the appellants, finding that their failure to re-export goods under Customs Notification No. 32/97 was beyond their control due to stringent conditions imposed by European Union countries. The appellants did not violate the notification's terms as they did not sell or dispose of the goods. The demand for Customs duty and interest under the Customs Act was deemed unjustified, and the appellants were granted remission of duty. The Tribunal also held that the demand made after the limitation period expired was invalid, ultimately allowing the appeal. Case-Laws Customs Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121780