https://www.taxtmi.com/caselaws?id=121875 The Tribunal upheld the Commissioner's decision to drop proceedings against the officers under Section 114 of the Customs Act. The decision was based on the application of the time limit under Section 155(2) to the case, despite serious fraud allegations. The protection under the Customs Act was deemed applicable to adjudication proceedings, leading to the rejection of Revenue's appeals. en-us Mon, 21 May 2007 00:00:00 +0530 Mon, 20 Nov 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121875 The Tribunal upheld the Commissioner's decision to drop proceedings against the officers under Section 114 of the Customs Act. The decision was based on the application of the time limit under Section 155(2) to the case, despite serious fraud allegations. The protection under the Customs Act was deemed applicable to adjudication proceedings, leading to the rejection of Revenue's appeals. Case-Laws Customs Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121875