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<h1>Review Petition Dismissed Due to Limitation Issue; Petitioners Advised to Appeal Under Customs Act.</h1> <h3>Haji International Versus Union of India through the Secretary Ministry of Finance</h3> Haji International Versus Union of India through the Secretary Ministry of Finance - 2024:BHC - OS:13027 - DB Issues:Review of an order disposing of writ petitions and the ground of limitation in issuance of Show Cause Notice.Analysis:The judgment pertains to a Review Petition seeking review of an Order dated 5th February 2024, which disposed of two Writ Petitions filed by the Petitioners, directing them to pursue an appeal under Section 129-A of the Customs Act, 1962. The Supreme Court allowed the withdrawal of a Special Leave Petition with liberty to raise the issue of time-barred demand/limitation in a review petition before the High Court. The Petitioners sought to amend the Writ Petitions during the review proceedings to include the ground of limitation, which was not originally raised. The Petitioners argued that the Show Cause Notice issued by Respondent No. 2 was time-barred, as it was issued after 6 to 12 years from the relevant dates of the Shipping Bills. They relied on legal precedents emphasizing the need for actions to be taken within a reasonable period when no specific limitation is prescribed.The Petitioners contended that the limitation issue is jurisdictional and can be raised at any stage, citing relevant Supreme Court judgments. They argued that the Review Petition should be entertained as the large amounts demanded would burden them if they are forced to pursue an appeal. On the other hand, the Respondent argued that since the limitation issue was not raised in the original Writ Petitions, the Review Petition is not maintainable. They also asserted that the limitation issue is a mixed question of law and fact more suitable for an appeal. The Court noted that a review can be entertained only on discovering new matter or evidence not previously known, which was not the case here. The ground of limitation was not raised in the original Writ Petitions, making it unsuitable for review. The Court emphasized that the issues raised, including the limitation aspect, can be addressed in the appeal under Section 129-A of the Customs Act, to which the Petitioners were directed by the earlier order. Consequently, the Review Petition was dismissed, with no order as to costs.