https://www.taxtmi.com/caselaws?id=448502 Tribunal allowed appellant's appeal challenging customs duty demand for Alkalised Cocoa Powder imported from Malaysia. The demand was found time-barred under Customs Act, 1962, as show cause notice was issued beyond limitation period. Tribunal noted lack of strict compliance with retroactive check and upheld Country of Origin certificate, thus setting aside the original order imposing duty and penalty. en-us Thu, 11 Jan 2024 00:00:00 +0530 Fri, 18 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448502 Tribunal allowed appellant's appeal challenging customs duty demand for Alkalised Cocoa Powder imported from Malaysia. The demand was found time-barred under Customs Act, 1962, as show cause notice was issued beyond limitation period. Tribunal noted lack of strict compliance with retroactive check and upheld Country of Origin certificate, thus setting aside the original order imposing duty and penalty. Case-Laws Customs Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448502