https://www.taxtmi.com/caselaws?id=271393 The tribunal allowed the appeal, setting aside the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962. The penalty was deemed incorrect due to the unsustainable demand of duty and confiscation of the vehicle, as the show cause notice issued in 2010 exceeded the five-year limit specified in Section 28(4) of the Act. en-us Fri, 01 Jan 2016 00:00:00 +0530 Tue, 08 Nov 2016 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271393 The tribunal allowed the appeal, setting aside the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962. The penalty was deemed incorrect due to the unsustainable demand of duty and confiscation of the vehicle, as the show cause notice issued in 2010 exceeded the five-year limit specified in Section 28(4) of the Act. Case-Laws Customs Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271393