https://www.taxtmi.com/caselaws?id=77832 The court allowed the writ application, setting aside and quashing the order confirming the demand of cess under the Mica Mines Labour Welfare Fund Act, 1946. The court found the show-cause notice issued after the six-month statutory period, as mandated by Section 28(1)(b) of the Customs Act, 1962, was time-barred. Emphasizing adherence to statutory timelines, the judgment declared the impugned order unsustainable due to the significant delay in issuance, highlighting the importance of procedural compliance in recovery matters. en-us Wed, 12 Aug 2009 00:00:00 +0530 Thu, 14 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77832 The court allowed the writ application, setting aside and quashing the order confirming the demand of cess under the Mica Mines Labour Welfare Fund Act, 1946. The court found the show-cause notice issued after the six-month statutory period, as mandated by Section 28(1)(b) of the Customs Act, 1962, was time-barred. Emphasizing adherence to statutory timelines, the judgment declared the impugned order unsustainable due to the significant delay in issuance, highlighting the importance of procedural compliance in recovery matters. Case-Laws Customs Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77832