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2001 (2) TMI 344 - CEGAT, NEW DELHIExtract: .......ths by invoking the extended period under Section 28 of the Customs Act. The duty demand made in the adjudication order is therefore, clearly time barred. The appeal is allowed with consequential relief, if any, on this ground alone and the impugned order is set aside. Since the demand of duty is set aside, the penalties imposed are also set aside.
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