2000 (5) TMI 115 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal due to limitation issues in serving the show cause notice. The duty amount of Rs. 19,53,488/- was waived after the main appeal was disposed of with consent from both sides. The Commissioner admitted that the show cause notice was not despatched to the appellant as required by law. The appeal was allowed based on the limitation argument, setting aside the impugned order.