https://www.taxtmi.com/caselaws?id=51965 The Tribunal set aside the Commissioner's order, upholding the correct classification of imported goods under Heading 98.01, the proper application of concessional duty rates under the EPCG scheme, and ruling the demand for differential duty as time-barred. Additionally, the Tribunal found the confiscation and penalties under the Customs Act invalid, relieving the appellants from liability for interest payments as per the notification. The appellants were granted consequential benefits in accordance with the law. en-us Fri, 11 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 14:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51965 The Tribunal set aside the Commissioner's order, upholding the correct classification of imported goods under Heading 98.01, the proper application of concessional duty rates under the EPCG scheme, and ruling the demand for differential duty as time-barred. Additionally, the Tribunal found the confiscation and penalties under the Customs Act invalid, relieving the appellants from liability for interest payments as per the notification. The appellants were granted consequential benefits in accordance with the law. Case-Laws Customs Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51965