https://www.taxtmi.com/caselaws?id=94124 The Tribunal allowed the appeal, setting aside the impugned order on the ground of limitation. It held that the show-cause notice lacked specific allegations required for invoking the extended period of limitation under the Customs Act. Emphasizing the importance of procedural fairness, the Tribunal underscored the necessity of explicitly stating grounds for such invocation in show-cause notices. The decision highlighted the significance of adhering to procedural requirements to ensure fairness and uphold natural justice principles in customs proceedings. en-us Wed, 04 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94124 The Tribunal allowed the appeal, setting aside the impugned order on the ground of limitation. It held that the show-cause notice lacked specific allegations required for invoking the extended period of limitation under the Customs Act. Emphasizing the importance of procedural fairness, the Tribunal underscored the necessity of explicitly stating grounds for such invocation in show-cause notices. The decision highlighted the significance of adhering to procedural requirements to ensure fairness and uphold natural justice principles in customs proceedings. Case-Laws Customs Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94124