2009 (10) TMI 713 - AT - Customs

Summary

The Revenue's appeal was dismissed by the Appellate Tribunal CESTAT KOLKATA as the demand was held to be time-barred due to no suppression on the part of the respondent with intent to evade payment of duty. The goods declared as betel nuts were considered the same as areca nuts, hence wrongly claimed the benefit of notification. The appeal was dismissed.