https://www.taxtmi.com/caselaws?id=94198 Where the Customs Act, 1962 does not prescribe a specific limitation period for recovery of interest on warehoused goods, the demand must be raised within a reasonable time, and the limitation framework applied to customs duty recovery under Section 28 governs by analogy. Because the interest demand was issued well beyond six months after clearance of the goods, it was held time-barred. The assessee's reliance on the departmental public notice was also consistent with that position, so the lower authority's orders were sustained and the Revenue's appeal failed. en-us Tue, 12 Jan 1999 00:00:00 +0530 Sat, 19 Nov 2011 17:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94198 Where the Customs Act, 1962 does not prescribe a specific limitation period for recovery of interest on warehoused goods, the demand must be raised within a reasonable time, and the limitation framework applied to customs duty recovery under Section 28 governs by analogy. Because the interest demand was issued well beyond six months after clearance of the goods, it was held time-barred. The assessee's reliance on the departmental public notice was also consistent with that position, so the lower authority's orders were sustained and the Revenue's appeal failed. Case-Laws Customs Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94198