https://www.taxtmi.com/caselaws?id=172036 The appellant appealed against a confirmed demand and penalty for illegal import of polyester yarn from Nepal without paying customs duty. The adjudicating authority found the demand excessive and unsustainable, reducing it to &8377; 12,78,627/-. The appellant argued the show cause notice was time-barred. Upon review, the proposed demand was found unjustified, leading to a full refund of amounts paid and no penalty imposed. The impugned order was set aside, and the appeal allowed with consequential relief. en-us Wed, 15 May 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172036 The appellant appealed against a confirmed demand and penalty for illegal import of polyester yarn from Nepal without paying customs duty. The adjudicating authority found the demand excessive and unsustainable, reducing it to &8377; 12,78,627/-. The appellant argued the show cause notice was time-barred. Upon review, the proposed demand was found unjustified, leading to a full refund of amounts paid and no penalty imposed. The impugned order was set aside, and the appeal allowed with consequential relief. Case-Laws Customs Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172036