https://www.taxtmi.com/caselaws?id=72454 The Tribunal held that the proceedings were validly initiated and transferred under Section 131B of the Customs Act, despite the delay in issuing the show cause notice. It was determined that there is no limitation period for issuing a show cause notice under Section 131(3) of the Customs Act, as established in previous case law. The ad hoc exemption order dated 11-11-1975 was found applicable to goods cleared under the earlier order dated 31-3-1975. The Collector of Customs was authorized to review and refund duties already paid based on a special order issued by the Government. The show cause notice dated 8-10-1982 was deemed valid, and the appeals were dismissed. en-us Mon, 23 Dec 1985 00:00:00 +0530 Thu, 19 May 2011 16:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72454 The Tribunal held that the proceedings were validly initiated and transferred under Section 131B of the Customs Act, despite the delay in issuing the show cause notice. It was determined that there is no limitation period for issuing a show cause notice under Section 131(3) of the Customs Act, as established in previous case law. The ad hoc exemption order dated 11-11-1975 was found applicable to goods cleared under the earlier order dated 31-3-1975. The Collector of Customs was authorized to review and refund duties already paid based on a special order issued by the Government. The show cause notice dated 8-10-1982 was deemed valid, and the appeals were dismissed. Case-Laws Customs Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72454