https://www.taxtmi.com/caselaws?id=100372 A notice issued within the normal limitation period under Rule 9(2) is not converted into one under the proviso to Section 11A merely because it refers to clandestine removal; such language may remain descriptive, so the jurisdictional challenge fails. Where goods have already suffered duty on provisional clearance, a fresh demand on the same seized goods is impermissible as a duplicate levy, and that demand is set aside. Provisional release does not prevent confiscation, redemption fine, or penalties where the goods are otherwise liable to confiscation, so those consequences may still be sustained. en-us Wed, 08 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100372 A notice issued within the normal limitation period under Rule 9(2) is not converted into one under the proviso to Section 11A merely because it refers to clandestine removal; such language may remain descriptive, so the jurisdictional challenge fails. Where goods have already suffered duty on provisional clearance, a fresh demand on the same seized goods is impermissible as a duplicate levy, and that demand is set aside. Provisional release does not prevent confiscation, redemption fine, or penalties where the goods are otherwise liable to confiscation, so those consequences may still be sustained. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100372