https://www.taxtmi.com/caselaws?id=126521 The Tribunal ruled in favor of the appellant, State Corporation of India Ltd., in a customs duty dispute. The Tribunal found that the import of De-gummed Rapeseed Oil qualified as a free gift to the Government of India, as supported by evidence and agreements. It held that there was no mis-declaration by STC and rejected the invocation of the extended period for demanding customs duty. The Tribunal also deemed the show cause notice invalid due to being time-barred and lacking merit, setting aside the Commissioner's order and allowing STC's appeal. en-us Fri, 03 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126521 The Tribunal ruled in favor of the appellant, State Corporation of India Ltd., in a customs duty dispute. The Tribunal found that the import of De-gummed Rapeseed Oil qualified as a free gift to the Government of India, as supported by evidence and agreements. It held that there was no mis-declaration by STC and rejected the invocation of the extended period for demanding customs duty. The Tribunal also deemed the show cause notice invalid due to being time-barred and lacking merit, setting aside the Commissioner's order and allowing STC's appeal. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126521