https://www.taxtmi.com/caselaws?id=235217 A corrigendum enhancing a customs duty demand was treated as a recalculation flowing from rate changes and not as altering the foundation of the show-cause notice, so the prima facie limitation objection failed. The record also noted that the notice was issued within one year of debonding, a general B-17 bond had been executed, and duty was payable once pointed out. On penalties, the material did not then show that the appellants had prior knowledge of the suppliers' deemed-export status, and the prima facie basis for penal action was not established. Duty and interest were directed to be deposited, while the penalty amounts were kept in abeyance. en-us Wed, 17 Apr 2013 00:00:00 +0530 Tue, 16 Jul 2013 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235217 A corrigendum enhancing a customs duty demand was treated as a recalculation flowing from rate changes and not as altering the foundation of the show-cause notice, so the prima facie limitation objection failed. The record also noted that the notice was issued within one year of debonding, a general B-17 bond had been executed, and duty was payable once pointed out. On penalties, the material did not then show that the appellants had prior knowledge of the suppliers' deemed-export status, and the prima facie basis for penal action was not established. Duty and interest were directed to be deposited, while the penalty amounts were kept in abeyance. Case-Laws Central Excise Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235217