https://www.taxtmi.com/caselaws?id=204312 The Tribunal held that the demand of duty and penalty based on the alleged violation of Notification No. 64/88-Cus. for the period post-1-3-1994 was unsustainable. The Tribunal emphasized that liabilities must be based on violations that occurred before the rescission of the Notification. The Tribunal also noted that the allegations primarily pertained to a period after the rescission and ruled in favor of the appellant, setting aside the Commissioner's order and allowing the appeal. en-us Wed, 06 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204312 The Tribunal held that the demand of duty and penalty based on the alleged violation of Notification No. 64/88-Cus. for the period post-1-3-1994 was unsustainable. The Tribunal emphasized that liabilities must be based on violations that occurred before the rescission of the Notification. The Tribunal also noted that the allegations primarily pertained to a period after the rescission and ruled in favor of the appellant, setting aside the Commissioner's order and allowing the appeal. Case-Laws Customs Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204312