https://www.taxtmi.com/caselaws?id=126220 The appeal by the Revenue regarding a Less Charge Demand under Section 153 of the Customs Act, 1962, amounting to Rs. 1,56,340.40 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The tribunal found the demand raised after a lapse of nine years against the Bill of Entry dated 29-4-1992 to be barred by limitation under Section 28 of the Customs Act, 1962. The importance of specifying legal provisions for demands and adhering to prescribed limitation periods was emphasized in the judgment. en-us Mon, 25 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 14:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126220 The appeal by the Revenue regarding a Less Charge Demand under Section 153 of the Customs Act, 1962, amounting to Rs. 1,56,340.40 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The tribunal found the demand raised after a lapse of nine years against the Bill of Entry dated 29-4-1992 to be barred by limitation under Section 28 of the Customs Act, 1962. The importance of specifying legal provisions for demands and adhering to prescribed limitation periods was emphasized in the judgment. Case-Laws Customs Mon, 25 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126220