2016 (3) TMI 188

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.... V Ravindran These two appeals are arising out of common Order-in-Appeal No. 105 & 106/2005 /MCH dated 16/02/2005. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding the demand of differential duty from the appellant. Appellant had imported various goods in November and December, 1996 and filed various bills of entry and discharg....

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.... appellate authority has come to conclusion that for calculating time limit, the date of dispatch of demand letter is enough accordingly, it was held that the less charge demand was in time. We do not find any merits in such findings recorded by the first appellate authority. It is settled law that any demand that needs to be raised on the importer has to be issued and received by him within the p....