Customs Commissioner to Issue Show Cause Notice Within 2 Weeks; Parties Must Maintain Status Quo During 3-Month Resolution.

The SC ordered the Commissioner of Customs to issue a show cause notice to the assessee within two weeks, with the assessee required to reply within four weeks. The Commissioner must resolve the matter on its merits within three months, during which the parties must maintain the status quo. The assessee is prohibited from raising the plea of limitation.

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The Supreme Court directed the Commissioner of Customs to issue a show cause notice to the assessee within two weeks, with a reply to be filed within four weeks. The Commissioner is to decide the matter on its merits within three months, with parties maintaining the status quo until then. The plea of limitation will not be raised by the assessee.

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