https://www.taxtmi.com/caselaws?id=468214 Extended limitation for the demand on imports of optical fibre cables was found unwarranted because the show-cause notice covered clearances beyond the normal period and the dispute was confined to limitation. The classification controversy was not pressed in the appeal, and the Tribunal followed its consistent approach in similar matters, including the pending Larger Bench reference on the same issue. The demand was therefore restricted to the normal period of limitation, and the penalty linked to the extended demand under Section 114A was set aside in favour of the assessee. en-us Mon, 19 Aug 2024 00:00:00 +0530 Tue, 21 Apr 2026 14:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468214 Extended limitation for the demand on imports of optical fibre cables was found unwarranted because the show-cause notice covered clearances beyond the normal period and the dispute was confined to limitation. The classification controversy was not pressed in the appeal, and the Tribunal followed its consistent approach in similar matters, including the pending Larger Bench reference on the same issue. The demand was therefore restricted to the normal period of limitation, and the penalty linked to the extended demand under Section 114A was set aside in favour of the assessee. Case-Laws Customs Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468214