https://www.taxtmi.com/caselaws?id=120811 A customs exemption for coking coal was held inapplicable to low ash metallurgical coke, because the notification was confined to coking coal and could not be extended on the basis of ash content alone. A show-cause notice under Section 28 of the Customs Act was held maintainable after clearance under Section 47, and prior modification of the assessment order was not required. On limitation, where provisional assessments were finalised without duty adjustment, the residual limitation rule under Section 28(3) applied; one demand was time-barred, while the other was within time. The challenge succeeded only to that extent. en-us Thu, 08 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 15:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120811 A customs exemption for coking coal was held inapplicable to low ash metallurgical coke, because the notification was confined to coking coal and could not be extended on the basis of ash content alone. A show-cause notice under Section 28 of the Customs Act was held maintainable after clearance under Section 47, and prior modification of the assessment order was not required. On limitation, where provisional assessments were finalised without duty adjustment, the residual limitation rule under Section 28(3) applied; one demand was time-barred, while the other was within time. The challenge succeeded only to that extent. Case-Laws Customs Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120811