https://www.taxtmi.com/caselaws?id=348380 The tribunal upheld the customs duty demand of Rs. 21,05,024/- against M/s. Anurag Trading Co. for using forged Customs Duty Exemption Certificates (CDECs) but set aside the demand of Rs. 2,19,52,108/- under section 28B of the Customs Act as time-barred. Penalties imposed on M/s. Trinetra Impex Pvt. Ltd. were also set aside as they were not involved in the fraud. The order was pronounced on 10.08.2017, partially allowing the appeals. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 20 Sep 2017 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348380 The tribunal upheld the customs duty demand of Rs. 21,05,024/- against M/s. Anurag Trading Co. for using forged Customs Duty Exemption Certificates (CDECs) but set aside the demand of Rs. 2,19,52,108/- under section 28B of the Customs Act as time-barred. Penalties imposed on M/s. Trinetra Impex Pvt. Ltd. were also set aside as they were not involved in the fraud. The order was pronounced on 10.08.2017, partially allowing the appeals. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348380