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2004 (4) TMI 164 - AT - CustomsExtract: .......ed by limitation. Even for reassessment under Section 17(4) of the Customs Act, 1962. 3. When the demand is found to be barred by limitation and no provisional assessment were ordered, the duty demands as made out cannot be upheld. 4. Order of the lower authority cannot be sustained and is to be set aside. 5. Ordered accordingly and appeal allowed.
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