https://www.taxtmi.com/caselaws?id=349314 The Tribunal allowed the importer-appellants' appeals based on the time limitation for recovery of duty demand and rejection of declared value. The Tribunal held that the proceedings were time-barred as the show cause notice was issued beyond the one-year period from the relevant date. Without evidence of fraudulent activities, the duty demand could not be extended. The rejection of declared value and penalties were deemed unjustified due to lack of evidence of collusion or fraudulent activities. Consequently, the impugned orders were set aside, and the appeals by the importer-appellants were allowed. en-us Fri, 01 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349314 The Tribunal allowed the importer-appellants' appeals based on the time limitation for recovery of duty demand and rejection of declared value. The Tribunal held that the proceedings were time-barred as the show cause notice was issued beyond the one-year period from the relevant date. Without evidence of fraudulent activities, the duty demand could not be extended. The rejection of declared value and penalties were deemed unjustified due to lack of evidence of collusion or fraudulent activities. Consequently, the impugned orders were set aside, and the appeals by the importer-appellants were allowed. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349314