https://www.taxtmi.com/caselaws?id=269490 The Tribunal allowed the appeal, confirming the duty demand within the normal period but setting aside the demand beyond the normal period and the penalty under Section 114A of the Customs Act. The appellant's mistaken availing of a customs duty notification for Epoxy Resin Epotec, despite being ineligible, did not warrant the extended period of limitation under Section 28 of the Customs Act. The Tribunal found no misstatement in the bill of entry and concluded that the penalty was unjustified in this case. en-us Thu, 01 Oct 2015 00:00:00 +0530 Wed, 04 Jan 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269490 The Tribunal allowed the appeal, confirming the duty demand within the normal period but setting aside the demand beyond the normal period and the penalty under Section 114A of the Customs Act. The appellant's mistaken availing of a customs duty notification for Epoxy Resin Epotec, despite being ineligible, did not warrant the extended period of limitation under Section 28 of the Customs Act. The Tribunal found no misstatement in the bill of entry and concluded that the penalty was unjustified in this case. Case-Laws Customs Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269490