https://www.taxtmi.com/caselaws?id=767939 The Court set aside the impugned order and allowed the appeal by the appellant. It held that the Show Cause Notice demanding Special Additional Duty was time-barred, as no suppression by the appellant was proven. The Commissioner (Appeals) erred by dismissing the appeal without considering its merits, failing to provide a reasoned decision. The appellant's claim for SAD exemption under Notification No. 20/2006-CUS was upheld, as the customs authorities did not promptly address the amendment effective from 8.04.2011. The appellant was deemed eligible for consequential relief, emphasizing the necessity of procedural diligence in such cases. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767939 The Court set aside the impugned order and allowed the appeal by the appellant. It held that the Show Cause Notice demanding Special Additional Duty was time-barred, as no suppression by the appellant was proven. The Commissioner (Appeals) erred by dismissing the appeal without considering its merits, failing to provide a reasoned decision. The appellant's claim for SAD exemption under Notification No. 20/2006-CUS was upheld, as the customs authorities did not promptly address the amendment effective from 8.04.2011. The appellant was deemed eligible for consequential relief, emphasizing the necessity of procedural diligence in such cases. Case-Laws Customs Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767939