https://www.taxtmi.com/caselaws?id=338040 The appeal focused on the import of Data Comp equipments seeking duty exemption under Notification No. 52/03-CUS. The Department denied the notification benefit, leading to penalties and interest imposed on the appellant. The Tribunal ruled in favor of the appellant, finding the Show Cause Notice issued beyond the statutory limitation period, rendering the proceedings time-barred. Consequently, the impugned order was set aside based on the limitation issue, and the appeal was allowed with consequential reliefs granted. en-us Fri, 11 Nov 2016 00:00:00 +0530 Tue, 24 Jan 2017 08:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338040 The appeal focused on the import of Data Comp equipments seeking duty exemption under Notification No. 52/03-CUS. The Department denied the notification benefit, leading to penalties and interest imposed on the appellant. The Tribunal ruled in favor of the appellant, finding the Show Cause Notice issued beyond the statutory limitation period, rendering the proceedings time-barred. Consequently, the impugned order was set aside based on the limitation issue, and the appeal was allowed with consequential reliefs granted. Case-Laws Customs Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338040