https://www.taxtmi.com/caselaws?id=404350 The High Court upheld the Tribunal's decision, dismissing the appeal and confirming the demand for duty and penalties. The Court ruled against the appellants on issues of limitation and jurisdiction, stating that the demand for violating post-importation conditions is not subject to a specific period of limitation. The Court also found that the imposition of penalty under Section 112 was within jurisdiction, as established in previous case law. Consequently, the appellants' arguments were rejected, and the Tribunal's order was upheld. en-us Thu, 11 Feb 2021 00:00:00 +0530 Tue, 27 Jul 2021 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404350 The High Court upheld the Tribunal's decision, dismissing the appeal and confirming the demand for duty and penalties. The Court ruled against the appellants on issues of limitation and jurisdiction, stating that the demand for violating post-importation conditions is not subject to a specific period of limitation. The Court also found that the imposition of penalty under Section 112 was within jurisdiction, as established in previous case law. Consequently, the appellants' arguments were rejected, and the Tribunal's order was upheld. Case-Laws Customs Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404350