https://www.taxtmi.com/caselaws?id=3941 The Tribunal set aside the demand of duty against the appellants for Additional Duty of Customs on High Speed Diesel Oil, imported between May 2003 to May 2004. The notification exempting from basic Customs duty did not extend to Additional Duty on HSD oil. The Tribunal ruled in favor of the appellant, citing the demand as time-barred due to the extended period of limitation, and noted the lack of mala fide intention in the confusion regarding the payment of additional duty on HSD. en-us Mon, 17 Dec 2007 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3941 The Tribunal set aside the demand of duty against the appellants for Additional Duty of Customs on High Speed Diesel Oil, imported between May 2003 to May 2004. The notification exempting from basic Customs duty did not extend to Additional Duty on HSD oil. The Tribunal ruled in favor of the appellant, citing the demand as time-barred due to the extended period of limitation, and noted the lack of mala fide intention in the confusion regarding the payment of additional duty on HSD. Case-Laws Customs Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3941