2001 (8) TMI 1149

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.... Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides after waiving deposit. 2. By the impugned order, the Commissioner of Customs, Mumbai finds that the appellant had wrongly availed of the benefit of Notification 203/92 in respect of four consignments imported by it in October and Novemb....

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....ns have to be incorporated in notice subsequently issued for seeking to recover the duty foregone. The Tribunal had also held that the existence of sufficient material to justify the invoking of extended period contained in the provision under sub-section (1) of Section 28 of the Act would have to be shown Futura Fashions Pvt. Ltd. v. CC [2000 (39) RLT 874]. The notice in question does not satisfy....