2001 (7) TMI 672 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether duty could be demanded from the appellant for contravening conditions of Notification 203/92. The Tribunal found that the Department failed to show sufficient justification for invoking the extended period, and the notice was deemed barred by limitation. The Department's failure to verify compliance was attributed to the assessing officer, not the importer. The appeal was allowed, and the impugned order was set aside.