https://www.taxtmi.com/caselaws?id=46576 Section 28(1) of the Customs Act does not govern a demand raised for breach of post-importation conditions attached to a duty exemption notification, because that provision is directed to cases of duty not levied, short levied, or erroneously refunded. On that basis, the objection that the demand was time-barred under Section 28(1) could not stand. The Tribunal's view on limitation and jurisdiction was therefore set aside, and the demand based on non-compliance with the exemption conditions was treated as outside the scope of Section 28(1). en-us Thu, 01 May 2003 00:00:00 +0530 Fri, 17 Apr 2020 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46576 Section 28(1) of the Customs Act does not govern a demand raised for breach of post-importation conditions attached to a duty exemption notification, because that provision is directed to cases of duty not levied, short levied, or erroneously refunded. On that basis, the objection that the demand was time-barred under Section 28(1) could not stand. The Tribunal's view on limitation and jurisdiction was therefore set aside, and the demand based on non-compliance with the exemption conditions was treated as outside the scope of Section 28(1). Case-Laws Customs Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46576