https://www.taxtmi.com/caselaws?id=50253 A duty demand under Section 11A was held time-barred where the show cause notice was served after the prescribed six months and the extended period was not invoked. Confiscation, redemption fine, and penalty for the truck-loaded goods were found unsustainable because the goods matched the invoices and the Department failed to prove clandestine removal or misuse of documents. For the goods found in the factory, confiscation and penalty under Rule 173Q were also rejected for want of proof of clandestine removal, but a reduced penalty under Rule 226 was sustained for non-accountal, non-maintenance of records, and failure to obtain the required licence. en-us Fri, 15 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50253 A duty demand under Section 11A was held time-barred where the show cause notice was served after the prescribed six months and the extended period was not invoked. Confiscation, redemption fine, and penalty for the truck-loaded goods were found unsustainable because the goods matched the invoices and the Department failed to prove clandestine removal or misuse of documents. For the goods found in the factory, confiscation and penalty under Rule 173Q were also rejected for want of proof of clandestine removal, but a reduced penalty under Rule 226 was sustained for non-accountal, non-maintenance of records, and failure to obtain the required licence. Case-Laws Customs Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50253