https://www.taxtmi.com/caselaws?id=206424 The tribunal found that the appellant, a 100% EOU, was not eligible for the concessional rate of duty under Notification No.21/2002-Cus as they did not meet the necessary conditions. The demand of customs duty without invoking Section 28 of the Customs Act was deemed unsustainable, and the demand was considered time-barred. The penalty imposed under Section 112(a) of the Customs Act was also vacated. As a result, the appeal was allowed, and the demand of differential duty and penalty were set aside. en-us Wed, 30 Mar 2011 00:00:00 +0530 Fri, 30 Dec 2011 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206424 The tribunal found that the appellant, a 100% EOU, was not eligible for the concessional rate of duty under Notification No.21/2002-Cus as they did not meet the necessary conditions. The demand of customs duty without invoking Section 28 of the Customs Act was deemed unsustainable, and the demand was considered time-barred. The penalty imposed under Section 112(a) of the Customs Act was also vacated. As a result, the appeal was allowed, and the demand of differential duty and penalty were set aside. Case-Laws Customs Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206424