https://www.taxtmi.com/caselaws?id=52154 The case involved a dispute over customs duty exemption for EPABX equipment imported by a company under Notification 140/90. The company, a 100% EOU, filed a bill of entry on 5-6-96 and was cleared on 14-6-96. The show cause notice for differential duty was issued beyond the 6-month limit from clearance. The Commissioner allowed the appeal based on the time bar issue alone, granting customs duty exemption. The Revenue's appeal was dismissed as the duty could only be charged upon debonding, not at clearance into a bonded warehouse, following Supreme Court precedent. en-us Wed, 12 Mar 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52154 The case involved a dispute over customs duty exemption for EPABX equipment imported by a company under Notification 140/90. The company, a 100% EOU, filed a bill of entry on 5-6-96 and was cleared on 14-6-96. The show cause notice for differential duty was issued beyond the 6-month limit from clearance. The Commissioner allowed the appeal based on the time bar issue alone, granting customs duty exemption. The Revenue's appeal was dismissed as the duty could only be charged upon debonding, not at clearance into a bonded warehouse, following Supreme Court precedent. Case-Laws Customs Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52154