https://www.taxtmi.com/caselaws?id=34526 The tribunal dismissed the appeal regarding duty demand, citing fraud in the proceedings, which negated time limitations and entitlement to benefits. The imposition of penalty under Section 112(a) of the Customs Act was upheld, but the matter was remanded for a fresh decision, allowing the appellant a reasonable opportunity for a hearing. en-us Tue, 14 Oct 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34526 The tribunal dismissed the appeal regarding duty demand, citing fraud in the proceedings, which negated time limitations and entitlement to benefits. The imposition of penalty under Section 112(a) of the Customs Act was upheld, but the matter was remanded for a fresh decision, allowing the appellant a reasonable opportunity for a hearing. Case-Laws Customs Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34526