2003 (3) TMI 433 - AT - Customs

Summary

The appeal considered if a notice demanding duty was barred by limitation. The appellant imported goods under Project Import Regulations in 1995-96. The notice alleging short levy was dated 29-1-2000, received on 6-2-2000. The appellant argued the notice was beyond the six-month limit. The Tribunal agreed, stating the notice was served after the limitation period, thus allowing the appeal and setting aside the order.