https://www.taxtmi.com/caselaws?id=44348 The Court interpreted Customs Act provisions regarding duty rates for imported goods, emphasizing the date of bill of entry presentation for duty determination. Demand notices issued by the Assistant Collector of Customs were deemed premature and time-barred, lacking procedural fairness. The Court emphasized the need for formal show cause notices in cases of alleged suppression of facts, rejecting the Department's contentions due to lack of deliberate deception by importers. The appeal was dismissed, affirming the Tribunal's decision and highlighting the importance of procedural adherence and principles of natural justice. en-us Thu, 03 Oct 1996 00:00:00 +0530 Tue, 08 Jul 2014 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44348 The Court interpreted Customs Act provisions regarding duty rates for imported goods, emphasizing the date of bill of entry presentation for duty determination. Demand notices issued by the Assistant Collector of Customs were deemed premature and time-barred, lacking procedural fairness. The Court emphasized the need for formal show cause notices in cases of alleged suppression of facts, rejecting the Department's contentions due to lack of deliberate deception by importers. The appeal was dismissed, affirming the Tribunal's decision and highlighting the importance of procedural adherence and principles of natural justice. Case-Laws Customs Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44348