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2001 (6) TMI 119 - AT - CustomsExtract: .......annot be put on the importer. On the ground of limitation, a prima facie case having been made by the applicants, we grant unconditional stay and waiver of pre-deposit of duty confirmed and the penalties imposed. 4. Adopting the logic we hold that the demand was barred by limitation. The appeal is therefore allowed with consequential relief if any.
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