Limitation for customs duty recovery: time bar applies to belated notices; retroactive interest and new penalties disallowed. CEGAT held that a show cause notice issued beyond the statutory limitation for duty recovery is time barred where the extended period was not validly invoked, and ruled that provisions creating post enactment interest and a new penalty cannot be applied to imports made before those provisions came into force; however, liability for confiscation and ordinary penalties for breach of exemption conditions remains. The Board will seek appellate review and has directed careful drafting of show cause notices and adherence to its interim guidance on limitation reckoning.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation for customs duty recovery: time bar applies to belated notices; retroactive interest and new penalties disallowed.
CEGAT held that a show cause notice issued beyond the statutory limitation for duty recovery is time barred where the extended period was not validly invoked, and ruled that provisions creating post enactment interest and a new penalty cannot be applied to imports made before those provisions came into force; however, liability for confiscation and ordinary penalties for breach of exemption conditions remains. The Board will seek appellate review and has directed careful drafting of show cause notices and adherence to its interim guidance on limitation reckoning.
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