This appeal under Section 130-E of the Customs Act, 1962 (for short “the Act”) arises from the final Order No. 142/03-B dated18.02.2003, passed by the Customs, Excise & Gold (Control)Appellate ... Tribunal, New Delhi (for short “the Tribunal”). By the impugned order, the Tribunal has upheld the levy of customs duty on the import of furnace oil as also the penalty under Section112 of the Act, rejecting the plea of the appellant that demand of the duty along with the penalty was barred by limitation