https://www.taxtmi.com/caselaws?id=216729 The Tribunal held that duty short-levied can be demanded under Section 28 without revising the assessment under Section 129D even after goods are cleared under Section 47. Imported goods were classified under SH 0904.11, not SH 1211.90. The demand of duty on M/s. Radha V. Company was found not barred by limitation, subject to establishing misdeclaration with intent to evade duty. No redemption fine can be imposed if goods are not physically available. Penalties and confiscation orders against M/s. Ganesh International and M/s. Gautam Overseas were set aside. en-us Thu, 09 Jun 2011 00:00:00 +0530 Thu, 20 Sep 2012 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216729 The Tribunal held that duty short-levied can be demanded under Section 28 without revising the assessment under Section 129D even after goods are cleared under Section 47. Imported goods were classified under SH 0904.11, not SH 1211.90. The demand of duty on M/s. Radha V. Company was found not barred by limitation, subject to establishing misdeclaration with intent to evade duty. No redemption fine can be imposed if goods are not physically available. Penalties and confiscation orders against M/s. Ganesh International and M/s. Gautam Overseas were set aside. Case-Laws Customs Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216729