https://www.taxtmi.com/caselaws?id=78387 The limitation objection to an extension of time for issuing a show cause notice under the Customs Act remained maintainable even after the notice had been issued. The Court accepted that issuance of the notice did not extinguish the appellant's right to question whether the extension exceeded the permissible period. It further held that the adjudicating authority should first decide the limitation plea when considering the reply to the show cause notice, rather than declining to examine it on the ground that notice had already been served. en-us Mon, 15 Mar 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78387 The limitation objection to an extension of time for issuing a show cause notice under the Customs Act remained maintainable even after the notice had been issued. The Court accepted that issuance of the notice did not extinguish the appellant's right to question whether the extension exceeded the permissible period. It further held that the adjudicating authority should first decide the limitation plea when considering the reply to the show cause notice, rather than declining to examine it on the ground that notice had already been served. Case-Laws Customs Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78387