https://www.taxtmi.com/caselaws?id=383215 The Commissioner of Customs (Appeals) set aside the original authority's order demanding duty for imported goods, ruling that the demand was not time-barred. The case involved a dispute over the classification of imported goods under the Customs Tariff Act, with the tribunal upholding the revised classification. The Supreme Court emphasized the importance of issuing a proper show cause notice within the normal period of limitation for initiating recovery proceedings. The tribunal found the notice for post-clearance audit insufficient and set aside the impugned order due to the failure to invoke the extended period properly. The request for remand was declined, and the appeal was allowed based on the classification principle. en-us Wed, 17 Jul 2019 00:00:00 +0530 Fri, 19 Jul 2019 08:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383215 The Commissioner of Customs (Appeals) set aside the original authority's order demanding duty for imported goods, ruling that the demand was not time-barred. The case involved a dispute over the classification of imported goods under the Customs Tariff Act, with the tribunal upholding the revised classification. The Supreme Court emphasized the importance of issuing a proper show cause notice within the normal period of limitation for initiating recovery proceedings. The tribunal found the notice for post-clearance audit insufficient and set aside the impugned order due to the failure to invoke the extended period properly. The request for remand was declined, and the appeal was allowed based on the classification principle. Case-Laws Customs Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383215