https://www.taxtmi.com/caselaws?id=254102 Customs duty demand could not be sustained in appeal where the adjudicating authority had recorded duty as payable but did not actually levy it in the operative order, and the Department filed no appeal against that part of the adjudication. The Tribunal could not treat a non-existent duty demand as affirmed when the original order only imposed confiscation, redemption fine and penalty, especially after the show cause notice was held time-barred for duty. The Madras HC therefore held that the duty demand was not sustainable and answered the issue in favour of the importer and against the Revenue. en-us Thu, 25 Sep 2014 00:00:00 +0530 Fri, 12 Dec 2014 09:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254102 Customs duty demand could not be sustained in appeal where the adjudicating authority had recorded duty as payable but did not actually levy it in the operative order, and the Department filed no appeal against that part of the adjudication. The Tribunal could not treat a non-existent duty demand as affirmed when the original order only imposed confiscation, redemption fine and penalty, especially after the show cause notice was held time-barred for duty. The Madras HC therefore held that the duty demand was not sustainable and answered the issue in favour of the importer and against the Revenue. Case-Laws Customs Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254102