https://www.taxtmi.com/caselaws?id=255553 The appeals were allowed on the grounds of time bar, setting aside the impugned orders and providing consequential relief in accordance with the law. The Tribunal did not find it necessary to examine other issues related to classification due to the time-barred nature of the demands. Penalties imposed on the importer and its officials were deemed unsustainable as there was no mis-declaration or suppression of facts. Similarly, penalties on the Customs House Agent (CHA) and its officials were also overturned, as they were found to have acted in good faith based on the documents provided. en-us Fri, 05 Sep 2014 00:00:00 +0530 Mon, 08 Jun 2015 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255553 The appeals were allowed on the grounds of time bar, setting aside the impugned orders and providing consequential relief in accordance with the law. The Tribunal did not find it necessary to examine other issues related to classification due to the time-barred nature of the demands. Penalties imposed on the importer and its officials were deemed unsustainable as there was no mis-declaration or suppression of facts. Similarly, penalties on the Customs House Agent (CHA) and its officials were also overturned, as they were found to have acted in good faith based on the documents provided. Case-Laws Customs Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255553