https://www.taxtmi.com/caselaws?id=52756 The Tribunal annulled the Commissioner's order, granting the appeal with consequential relief. It determined the demand for customs duty was time-barred under Section 28 of the Customs Act and invalidated due to improper transformation from the Central Excise Act. Exemptions under the EXIM Policy were deemed inapplicable, and the penalty imposed under Section 112(a) exceeded the show cause notice's scope, thus unsustainable. en-us Fri, 02 Jan 2004 00:00:00 +0530 Fri, 28 Jun 2024 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52756 The Tribunal annulled the Commissioner's order, granting the appeal with consequential relief. It determined the demand for customs duty was time-barred under Section 28 of the Customs Act and invalidated due to improper transformation from the Central Excise Act. Exemptions under the EXIM Policy were deemed inapplicable, and the penalty imposed under Section 112(a) exceeded the show cause notice's scope, thus unsustainable. Case-Laws Customs Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52756