https://www.taxtmi.com/caselaws?id=776427 The CESTAT Chennai held that the SCN issued under Section 28(4) of the Customs Act 1962 for classification of imported polyurethane sheets was barred by limitation, as there was no willful misstatement or suppression of facts. The Tribunal relied on precedents from the SC and Allahabad HC, affirming that if a demand is time-barred, the matter should be disposed of without examining merits. Consequently, the impugned order based on the time-barred SCN was set aside, and the appeal was allowed. en-us Fri, 08 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 17:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776427 The CESTAT Chennai held that the SCN issued under Section 28(4) of the Customs Act 1962 for classification of imported polyurethane sheets was barred by limitation, as there was no willful misstatement or suppression of facts. The Tribunal relied on precedents from the SC and Allahabad HC, affirming that if a demand is time-barred, the matter should be disposed of without examining merits. Consequently, the impugned order based on the time-barred SCN was set aside, and the appeal was allowed. Case-Laws Customs Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776427