https://www.taxtmi.com/caselaws?id=167011 The majority view set aside the penalty and held that the claim for differential duty was barred by limitation, allowing the appeal. The dissenting member agreed on setting aside the penalty but suggested a fresh opportunity for the appellants to prove compliance with the notification conditions regarding the demand for differential duty. en-us Fri, 18 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 14:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167011 The majority view set aside the penalty and held that the claim for differential duty was barred by limitation, allowing the appeal. The dissenting member agreed on setting aside the penalty but suggested a fresh opportunity for the appellants to prove compliance with the notification conditions regarding the demand for differential duty. Case-Laws Customs Fri, 18 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167011