https://www.taxtmi.com/caselaws?id=51093 The Tribunal upheld the order-in-appeal of the Commissioner, dismissing the appeal due to lack of merit. The appellants' challenge on the grounds of time-barred duty demand was rejected, with the Tribunal affirming that the demand notice was timely issued within the statutory period. The interpretation of the limitation period based on the cancellation of the bond and bank guarantee was pivotal in the decision, leading to the validation of the Commissioner's order and the imposition of the additional customs duty on the imported goods. en-us Tue, 15 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51093 The Tribunal upheld the order-in-appeal of the Commissioner, dismissing the appeal due to lack of merit. The appellants' challenge on the grounds of time-barred duty demand was rejected, with the Tribunal affirming that the demand notice was timely issued within the statutory period. The interpretation of the limitation period based on the cancellation of the bond and bank guarantee was pivotal in the decision, leading to the validation of the Commissioner's order and the imposition of the additional customs duty on the imported goods. Case-Laws Central Excise Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51093