https://www.taxtmi.com/caselaws?id=763739 The tribunal allowed the appeal, concluding that the demand for differential duty on imported spectrometers was time-barred by the standard limitation period under the Customs Act, 1962. The tribunal found no evidence of fraud, suppression of facts, or willful misstatement by the appellant that would justify invoking the extended limitation period. Consequently, the demand for differential duty was deemed unsustainable. The tribunal did not address the merits of the classification issue, as the limitation finding was dispositive in resolving the appeal. en-us Fri, 23 Aug 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763739 The tribunal allowed the appeal, concluding that the demand for differential duty on imported spectrometers was time-barred by the standard limitation period under the Customs Act, 1962. The tribunal found no evidence of fraud, suppression of facts, or willful misstatement by the appellant that would justify invoking the extended limitation period. Consequently, the demand for differential duty was deemed unsustainable. The tribunal did not address the merits of the classification issue, as the limitation finding was dispositive in resolving the appeal. Case-Laws Customs Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763739